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Investments in Partnerships - Investment Reconciliation (Details) (USD $)
12 Months Ended
Dec. 31, 2012
Dec. 31, 2011
Investment reconciliation    
Investments in partnerships at end of year $ 1,246,665 $ 1,192,336
Local Partnerships [Member]
   
Investment reconciliation    
Investments in partnerships at beginning of year 1,192,336 1,058,968
Share of income from partnerships 828,563 548,918
Distribution from partnerships (774,234) (415,550)
Investments in partnerships at end of year $ 1,246,665 $ 1,192,336