Investments in Partnerships - Investment Reconciliation (Details) (USD $)	12 Months Ended
Dec. 31, 2012	Dec. 31, 2011
Reconciliation of investments in partnerships
Investments in partnerships at beginning of year	$ 3,063,461
Share of income from partnerships	321,497	298,073
Advance to Local Partnership	(20,000)	0
Repayment of Advances to Local Partnership	(10,000)	0
Impairment loss	(605,612)
Distributions from partnerships	(11,211)	(70,929)
Investments in partnerships at end of year	2,582,473	3,063,461
Local Partnerships [Member]
Reconciliation of investments in partnerships
Investments in partnerships at beginning of year	3,063,461	2,836,317
Share of income from partnerships	321,497	298,073
Advance to Local Partnership	20,000
Disposition of Villa Mirage	(195,662)
Repayment of Advances to Local Partnership	(10,000)
Impairment loss	(605,612)
Distributions from partnerships	(11,211)	(70,929)
Investments in partnerships at end of year	$ 2,582,473	$ 3,063,461

This item represents an other than temporary decline in value that has been recognized against an investment accounted for under the equity method of accounting. The excess of the carrying amount over the fair value of the investment represents the amount of the write down which is or was reflected in earnings. The written down value is a new cost basis with the adjusted value of the investment becoming its new carrying value subject to the equity accounting method. Evidence of a loss in value might include, but would not necessarily be limited to, absence of an ability to recover the carrying amount of the investment or inability of the investee to sustain an earnings capacity which would justify the carrying amount of the investment.

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The cash inflow from earnings received from real estate partnerships.

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- Definition

The cash inflow from a long-term borrowing made from related parties where one party can exercise control or significant influence over another party; including affiliates, owners or officers and their immediate families, pension trusts, and so forth. Alternate caption: Proceeds from Advances from Affiliates.

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