Investments in Partnerships - Investment Reconciliation, Held for Sale or Transfer (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Schedule of Equity Method Investments [Line Items]
Investments in partnerships at end of year	$ 0	$ 4,767,709
Local Partnerships [Member]
Schedule of Equity Method Investments [Line Items]
Investments in partnerships at beginning of year	4,767,709	2,348,551
Share of income from partnerships		2,636,098
Write off investment due to sale of property included in share of income from partnerships		(216,940)
Receipt of proceeds from sale of investment in partnership	(4,767,709)
Investments in partnerships at end of year	$ 0	$ 4,767,709