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Significant Subsidiaries (Details) (USD $)
9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Schedule of Equity Method Investments [Line Items]    
Percent of total assets or equity Local Partnership represents, more than 20% 20.00% 20.00%
Meadow Lanes [Member]
   
Schedule of Equity Method Investments [Line Items]    
Total Assets $ 0 $ 3,685,416
Total Liabilities 0 325,896
Revenue 3,416,673 607,098
Net Income $ 2,946,591 $ 61,340