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Investments in and Advances to Partnerships - Summarized Financial Information, Statement of Operations (Details) (USD $)
3 Months Ended
Mar. 31, 2013
Mar. 31, 2012
Expenses:    
Share of income from partnerships $ 58,521 $ 49,669
Local Partnerships [Member]
   
Schedule of Equity Method Investments [Line Items]    
Number of Local Partnerships where cumulative losses exceed investment   2
Amount of cumulative losses exceeding investment   9,043,170
Expenses:    
Share of income from partnerships   49,669
Local Partnership Equity Method [Member]
   
Schedule of Equity Method Investments [Line Items]    
Number of Local Partnerships 1 [1] 2 [2]
Revenue:    
Rental 203,768 343,243
Other 52,635 51,737
Total revenue 256,403 394,980
Expenses:    
Operating and other 149,334 265,673
Interest (19,084) 8,492
Depreciation and amortization 66,437 59,928
Total expenses 196,687 334,093
Net income 59,716 60,887
Partnership’s share of Local Partnership net income 58,521 59,669
Advances to Local Partnership 0 0
Share of income from partnerships 58,521  
Local Partnership Equity Method Suspended [Member]
   
Schedule of Equity Method Investments [Line Items]    
Number of Local Partnerships 0 2 [3]
Revenue:    
Rental 0 364,120
Other 0 18,709
Total revenue 0 382,829
Expenses:    
Operating and other 0 235,387
Interest 0 78,353
Depreciation and amortization 0 39,071
Total expenses 0 352,811
Net income 0 30,018
Partnership’s share of Local Partnership net income 0 0
Advances to Local Partnership $ 0 $ (10,000)
[1] Meadow Lanes
[2] Meadow Lanes; Villa Mirage I
[3] Monterey/Hillcrest (operations through date of sale); Villa Mirage II