Investments in Partnerships - Reconciliation of Net Income to Taxable Income (Details) (Local Partnerships [Member], USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Local Partnerships [Member]
Schedule of Equity Method Investments [Line Items]
Financial statement net income	$ 800,196	$ 3,534,950
Differences between financial statement and tax depreciation, amortization, and miscellaneous differences	320,359	7,333,041
Taxable income	$ 1,120,555	$ 10,867,991