Reconciliation of Partnership's Financial Statement (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Income Tax Disclosure [Abstract]
Financial statement net income	$ 7,944,252	$ 1,561,677
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 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