Reconciliation of the Partnerships' Financial Statement Net Loss to Taxable Income (Loss) (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Financial statement net income (loss)	$ 3,161,744	$ (448,182)
Differences between financial statement net income and taxable income related to the Partnership's equity in the Local Partnerships' income or losses and accrued expenses	(470,218)	431,051
Differences between financial statement gain and taxable gain from the sale or transfer of properties	16,080,455	0
Impairment loss	605,612	0
Costs amortized over a shorter period for income tax purposes	1,696	4,188
Taxable income (loss)	$ 19,379,289	$ (12,943)