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Significant Subsidiaries (Details) (USD $)
3 Months Ended
Mar. 31, 2013
Mar. 31, 2012
Schedule of Equity Method Investments [Line Items]    
Percent of total assets or equity Local Partnership represents, more than 20% 20.00%  
Meadow Lanes [Member]
   
Schedule of Equity Method Investments [Line Items]    
Total Assets $ 3,888,464 $ 3,574,383
Total Liabilities 262,557 433,329
Revenue 256,403 253,636
Net Income $ 59,716 $ 51,518