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Plan of Liquidation
6 Months Ended
Jun. 30, 2013
Liquidation of Partnership [Abstract]  
Plan of Liquidation
PLAN OF LIQUIDATION

On November 21, 2005, the General Partners recommended that the limited partners approve a plan of liquidation and dissolution for the partnership, or the "Plan". The Plan was approved by the limited partners on January 20, 2006. Currently, the one remaining Property in which the Partnership is invested through its investments in the Local Partnerships is under contract for sale. There can be no assurance as to when the liquidation and dissolution of the partnership will be completed, but it is anticipated that the process will be completed prior to December 31, 2013. Liquidation is not imminent, and as such, we have not prepared these financial statements under the liquidation basis of accounting. Because the liquidation of the Partnership was not imminent as of June 30, 2013, the condensed financial statements are presented assuming the Partnership will continue as a going concern.