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Investments in Partnerships - Interests in Profits, Losses, and Cash Distributions (Details) (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Schedule of Equity Method Investments [Line Items]    
Cash distributions $ 774,234 $ 415,550
Local Partnerships [Member]
   
Schedule of Equity Method Investments [Line Items]    
Cash distributions 774,234 415,550
Number of local partnerships with aggregate surplus cash 2 3
Aggregate surplus cash $ 586,793 $ 864,504
Minimum [Member] | Local Partnerships [Member]
   
Schedule of Equity Method Investments [Line Items]    
Percent interest in profits, losses, and cash distributions 96.00%  
Maximum [Member] | Local Partnerships [Member]
   
Schedule of Equity Method Investments [Line Items]    
Percent interest in profits, losses, and cash distributions 98.99%