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Investments in and Advances to Partnerships - Investment Reconciliation (Details) (USD $)
3 Months Ended 9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Sep. 30, 2013
Sep. 30, 2012
Reconciliation of investments in partnerships        
Investments in partnerships at beginning of year     $ 2,582,473  
Share of income from partnerships 126,492 50,610 136,528 167,916
Investments in partnerships at end of year 2,719,001   2,719,001  
Local Partnerships [Member]
       
Reconciliation of investments in partnerships        
Investments in partnerships at beginning of year     2,582,473  
Share of income from partnerships 126,492 50,610 136,528 167,916
Investments in partnerships at end of year $ 2,719,001   $ 2,719,001