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5. Investment in Local Partnerships (Details) - USD ($)
12 Months Ended
Mar. 30, 2017
Dec. 31, 2016
Mar. 30, 2018
Capital contributions in the aggregate     $ 29,384,966
Proceeds in connection with sale of limited partner interests/local partnership properties $ 879,937    
GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES 879,937    
Summerfield Apartments Limited Partnership      
Gain on sale of Property   $ 711,374  
Proceeds in connection with sale of limited partner interests/local partnership properties 857,937    
GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES 857,937    
Hurlock Meadow Limited Partnership      
Proceeds in connection with sale of limited partner interests/local partnership properties 15,000    
GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES 15,000    
Country View Apartments      
Proceeds in connection with sale of limited partner interests/local partnership properties 7,000    
GAIN ON SALE OF LIMITED PARTNER INTERESTS/LOCAL PARTNERSHIP PROPERTIES $ 7,000