Condensed Statements of Cash Flows (USD $)	6 Months Ended
	Jun. 30, 2013	Jun. 30, 2012
Cash flows from operating activities:
Net (loss) income	$ (362,251)	$ 2,040,539
Adjustments to reconcile net loss to net cash used in operating activities:
Share of income from partnerships	(51,245)	(117,306)
Amortization of deferred costs	848	848
Gain on disposition of property	0	(2,744,452)
Impairment loss	41,209	433,190
Changes in assets and liabilities:
Increase in accounts payable and accrued expenses	17,223	26,327
Net cash used in operating activities	(354,216)	(360,854)
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	(354,216)	2,284,434
Cash and cash equivalents, beginning of period	2,079,580	2,172,240
Cash and cash equivalents, end of period	$ 1,725,364	$ 4,456,674