Investments in Partnerships - Reconciliation of Net Income to Taxable Income (Details) (Local Partnerships [Member], USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Local Partnerships [Member]
Schedule of Equity Method Investments [Line Items]
Financial statement net income	$ 442,155	$ 516,072
Differences between financial statement and tax depreciation, amortization, and other items	21,664,034	221,901
Taxable income	$ 22,106,189	$ 737,973