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5. Investment in Local Partnerships (Details) - USD ($)
1 Months Ended 12 Months Ended
May 30, 2016
Mar. 30, 2016
Mar. 30, 2015
Dec. 31, 2014
Dec. 31, 2015
Capital contributions in the aggregate   $ 29,384,966      
Local Partnerships outstanding mortgage loans payable         $ 7,129,000
Local Partnerships accrued interest on outstanding mortgage loans payable         $ 1,104,000
Proceeds in connection with sale of limited partner interests/local partnership properties   115,500 $ 30,660    
GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES   115,500 30,660    
Other income from local partnerships   5,917 52,982    
Chowan Senior Manor          
Proceeds in connection with sale of limited partner interests/local partnership properties   10,500      
GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES   10,500      
Long Reach Associates Limited Partnership and Nash Hill Associates Limited Partnership          
Proceeds in connection with sale of limited partner interests/local partnership properties   20,000      
GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES   20,000      
Loma del Norte          
Proceeds in connection with sale of limited partner interests/local partnership properties   85,000      
GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES   $ 85,000      
Union Valley Associates Limited Partnership and Waynesboro Apartments Limited Partnership          
Other income from local partnerships     20,000    
Sugar Cane Villas, Ltd.          
GAIN ON SALE OF PROPERTY       $ 1,925,353  
Batesville Family, L.P., Lawrence Road Properties, Ltd. and Purvis Heights Properties. L.P.          
Proceeds in connection with sale of limited partner interests/local partnership properties     30,660    
GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES     30,660    
Other income from local partnerships     $ 7,762    
Summerfield Apartments          
Proceeds in connection with sale of limited partner interests/local partnership properties $ 837,665