Reconciliation of Partnership's Financial Statement (Tables)

12 Months Ended

Dec. 31, 2012

Income Tax Disclosure [Abstract]

Reconciliation to financial statement net income to taxable income

A reconciliation of the Partnership's financial statement net income to taxable income follows.

	For the years ended December 31,
	2012		2011
Financial statement net income	$	7,944,252	$	1,561,677
Adjustments:
Difference between financial statement
net income and taxable income related
to the Partnership's equity in the
Local Partnerships' income or losses	136,888		(501,310		)
Costs amortized over a shorter period
for income tax purposes	3,284		3,284
Difference between taxable interest
expense and financial statement
interest expense	481,354		99,399
Differences between financial statement
gain and tax gain from
the sale or transfer of properties	2,690,617		8,914,488
Taxable income	$	11,256,395	$	10,077,538