Condensed Statements of Cash Flows (USD $)	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Cash flows from operating activities:
Net income (loss)	$ (147,655)	$ 2,168,612
Adjustments to reconcile net loss to net cash used in operating activities:
Share of income from partnerships	(58,521)	(49,669)
Amortization of deferred costs	424	424
Gain on disposition of property	0	(2,744,452)
Impairment loss	48,485	433,190
Changes in assets and liabilities:
Increase (decrease) in accounts payable and accrued expenses	26,739	(3,513)
Net cash used in operating activities	(130,528)	(195,408)
Cash flows from investing activities:
Proceeds from disposition of investment in partnerships	0	3,611,288
Disposition fee paid	0	(946,000)
Advance to Local Partnership	0	(20,000)
Net cash provided by investing activities	0	2,645,288
Net (decrease) increase in cash and cash equivalents	(130,528)	2,449,880
Cash and cash equivalents, beginning of year	2,079,580	2,172,240
Cash and cash equivalents, end of year	$ 1,949,052	$ 4,622,120