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Investments in and Advances to Partnerships - Summarized Financial Information, Statement of Operations (Details) (USD $)
3 Months Ended 9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Sep. 30, 2013
Sep. 30, 2012
Expenses:        
Cash distribution $ 0   $ 0  
Share of income from partnerships 126,492 50,610 136,528 167,916
Local Partnerships [Member]
       
Schedule of Equity Method Investments [Line Items]        
Number of Local Partnerships where cumulative losses exceed investment       2
Number of Local Partnerships 1 4 1 4
Amount of cumulative losses exceeding investment   8,930,372   8,930,372
Revenue:        
Rental 102,298 435,526 507,408 1,629,183
Other 781 7,106 8,338 38,411
Gain on sale of property 2,900,927 0 2,900,927 0
Total revenue 3,004,006 442,632 3,416,673 1,667,594
Expenses:        
Operating and other 62,353 266,076 328,022 974,193
Interest (19,083) 30,837 (57,251) 148,519
Depreciation and amortization 66,436 60,510 199,310 220,019
Total expenses 109,706 357,423 470,081 1,342,731
Net income 2,894,300 85,209 2,946,592 324,863
Cash distribution 0 11,211 0 11,211
Partnership’s share of Local Partnership net income 126,492 50,610 136,528 177,916
Advances to Local Partnership     0 (10,000)
Share of income from partnerships 126,492 50,610 136,528 167,916
Local Partnership Equity Method [Member]
       
Schedule of Equity Method Investments [Line Items]        
Number of Local Partnerships 1 [1] 2 [2] 1 [1] 2 [2]
Revenue:        
Rental 102,298 314,808 507,408 1,014,163
Other 781 6,388 8,338 18,606
Gain on sale of property 2,900,927 0 2,900,927 0
Total revenue 3,004,006 321,196 3,416,673 1,032,769
Expenses:        
Operating and other 62,353 199,191 328,022 647,581
Interest (19,083) 8,492 (57,251) 25,476
Depreciation and amortization 66,436 59,928 199,310 179,784
Total expenses 109,706 267,611 470,081 852,841
Net income 2,894,300 53,585 2,946,592 179,928
Cash distribution 0 11,211 0 11,211
Partnership’s share of Local Partnership net income 126,492 50,610 136,528 177,916
Advances to Local Partnership     0 0
Share of income from partnerships 126,492 50,610 136,528 177,916
Local Partnership Equity Method Suspended [Member]
       
Schedule of Equity Method Investments [Line Items]        
Number of Local Partnerships 0 2 [3] 0 2 [3]
Revenue:        
Rental 0 120,718 0 615,020
Other 0 718 0 19,805
Gain on sale of property 0 0 0 0
Total revenue 0 121,436 0 634,825
Expenses:        
Operating and other 0 66,885 0 326,612
Interest 0 22,345 0 123,043
Depreciation and amortization 0 582 0 40,235
Total expenses 0 89,812 0 489,890
Net income 0 31,624 0 144,935
Cash distribution 0 0 0 0
Partnership’s share of Local Partnership net income 0 0 0 0
Advances to Local Partnership     0 (10,000)
Share of income from partnerships $ 0 $ 0 $ 0 $ (10,000)
[1] Meadow Lanes (operations through date of sale)
[2] Meadow Lanes; Villa Mirage I
[3] Monterey/Hillcrest (operations through date of sale); Villa Mirage II