Condensed Statements of Cash Flows (USD $)	9 Months Ended
	Sep. 30, 2013	Sep. 30, 2012
Cash flows from operating activities:
Net (loss) income	$ (512,247)	$ 2,816,547
Adjustments to reconcile net (loss) income to net cash used in operating activities:
Share of income from partnerships	(136,528)	(167,916)
Amortization of deferred costs	1,272	1,272
Loss (gain) on disposition of property	146,070	(3,593,485)
Impairment loss	0	433,190
Changes in assets and liabilities:
(Decrease) increase in accounts payable and accrued expenses	(4,873)	48,267
Net cash used in operating activities	(506,306)	(462,125)
Cash flows from investing activities:
Proceeds from disposition of investment in property	0	4,485,788
Disposition fee paid	(145,000)	(946,000)
Advance to Local Partnership	0	(20,000)
Net cash (used in) provided by investing activities	(145,000)	3,540,999
Net (decrease) increase in cash and cash equivalents	(651,306)	3,078,874
Cash and cash equivalents, beginning of period	2,079,580	2,172,240
Cash and cash equivalents, end of period	$ 1,428,274	$ 5,251,114