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Significant Subsidiaries (Details) (USD $)
9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Schedule of Equity Method Investments [Line Items]    
Percent of total assets or equity Local Partnership represents, more than 20% 20.00% 20.00%
Tradewinds Terrace [Member]
   
Schedule of Equity Method Investments [Line Items]    
Total Assets $ 1,380,002 $ 1,398,924
Total Liabilities 66,405 70,373
Revenue 614,311 643,347
Net (Loss) Income $ (64,061) $ 8,381