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Investments in Partnerships - Investment Reconciliation (Details) (USD $)
3 Months Ended 9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Sep. 30, 2013
Sep. 30, 2012
Investment reconciliation        
Investments in partnerships at December 31, 2012     $ 1,246,665  
Impairment Losses Related to Real Estate Partnerships (774,400) 0 (774,400) 0
Share of income (loss) from partnerships (8,933) 179,945 64,903 782,530
Distribution from Local Partnerships     (137,333) 0
Investments in partnerships at September 30, 2013 399,835   399,835  
Local Partnerships [Member]
       
Investment reconciliation        
Investments in partnerships at December 31, 2012     1,246,665  
Impairment Losses Related to Real Estate Partnerships     (774,400)  
Share of income (loss) from partnerships (8,933) 179,945 64,903 782,530
Distribution from Local Partnerships 0 (177,180) (137,333) (774,234)
Investments in partnerships at September 30, 2013 $ 399,835   $ 399,835