Investments in Partnerships - Due on Investments (Details) (USD $)			3 Months Ended		9 Months Ended					0 Months Ended
	Sep. 30, 2013	Dec. 31, 2012	Sep. 30, 2013 Non-Recourse purchase money notes [Member] Local Partnerships [Member]	Sep. 30, 2012 Non-Recourse purchase money notes [Member] Local Partnerships [Member]	Sep. 30, 2013 Non-Recourse purchase money notes [Member] Local Partnerships [Member]	Sep. 30, 2012 Non-Recourse purchase money notes [Member] Local Partnerships [Member]	Dec. 31, 2012 Non-Recourse purchase money notes [Member] Local Partnerships [Member]	Sep. 30, 2013 Non-Recourse purchase money notes [Member] Westport Village [Member]		Aug. 26, 2013 Non-Recourse purchase money notes [Member] Northridge Park [Member]
Schedule of Equity Method Investments [Line Items]
Principal								$ 840,000	[1]	$ 500,000	[1]
Accrued interest payable	3,253,604	7,723,421	3,253,604		3,253,604		7,723,421	3,253,604	[1]	4,826,944
Negotiated payoff amount										3,485,055	[1]
Forgiveness of debt										1,841,899
Interest expense			$ 92,387	$ 124,569	$ 357,127	$ 373,707

[1] In receivership.