8. Taxable Income (Loss): Reconciliation of Financial Statement Net Income (Loss) to the Tax Return Income (Loss) (Details) (USD $)	3 Months Ended				12 Months Ended
	Mar. 30, 2013	Mar. 30, 2012	Mar. 30, 2011	Mar. 30, 2010	Mar. 30, 2013	Dec. 31, 2012	Mar. 30, 2012	Dec. 31, 2011	Mar. 30, 2011	Dec. 31, 2010
Details
NET INCOME (LOSS)					$ (18,066)		$ (339,009)		$ 74,872
Add (Less) Net Transactions occurring between Jan 1 and Mar 30	96,256	(98,124)	318,640	(97,168)
Adjusted financial statement net income (loss) for the years ended December 31, 2012, 2011 and 2010						(19,934)		77,755		(340,936)
Management Fees and Administration Fees deductible for tax purposes when paid						24,054		(121,580)		261,370
Differences arising from equity in income (loss) of investment in local partnerships						(3,200,843)		(917,144)		(1,312,740)
Difference in gain on sale of limited partner interests / local partnership properties						1,895,353		63,426		4,810,501
Other income from local partnerships						(38,728)		(104,234)		(40,044)
Other differences						1,969		2,803		401
Tax return income (loss) for the years ended December 31, 2012, 2011 and 2010						$ (1,338,129)		$ (998,974)		$ 3,378,552