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Investments in and Advances to Partnerships - Due on Investments and Sale of Local Limited Partnership (Details) (USD $)
3 Months Ended 0 Months Ended 3 Months Ended 0 Months Ended 1 Months Ended 3 Months Ended 0 Months Ended 3 Months Ended 0 Months Ended
Mar. 31, 2013
Dec. 31, 2012
Sep. 27, 2012
Villa Mirage [Member]
Nov. 15, 2011
Villa Mirage [Member]
Sep. 30, 2012
Villa Mirage [Member]
Dec. 31, 2012
Monterey/Hillcrest [Member]
Jan. 31, 2012
Monterey/Hillcrest [Member]
Feb. 29, 2012
Monterey/Hillcrest [Member]
Mar. 31, 2012
Monterey/Hillcrest [Member]
Jun. 18, 2012
Meadow Lanes [Member]
Mar. 31, 2013
Meadow Lanes [Member]
Dec. 31, 2012
Meadow Lanes [Member]
Sep. 27, 2012
Managing General Partner [Member]
Villa Mirage [Member]
Schedule of Equity Method Investments [Line Items]                          
Due on investments in partnerships $ 119,544 $ 119,544                 $ 119,544 $ 119,544  
Interest Payable                     33,976 33,976  
Aggregate sales price of properties       6,500,000     18,920,000     2,900,000 2,900,000    
Expected proceeds as a result of sale             3,694,108       2,592,509    
Proceeds received as a result of sale     1,903,349         3,611,288          
Investment balance                     2,640,994 2,582,473  
Investment balance at time of sale     195,662     0              
Net unamortized acquisition costs and property purchase costs             3,656            
Fees paid to related party in connection with transaction             946,000           325,000
Gain recorded as a result of sale         1,382,687       2,774,452        
Impairment loss from as a result of sale $ 48,485                   $ 48,485