5. Investment in Local Partnerships: Combined Balance Sheets of the Local Partnerships (Details) - Combined Balance Sheets - USD ($)	Dec. 31, 2017	Dec. 31, 2016
Cash and cash equivalents	$ 134,233	$ 91,918
Rents receivable	10,959	7,448
Escrow deposits and reserves	4,879	57,171
Land	2	2
Buildings and improvements, net	462,758	631,253
Other assets	109,294	113,959
Total assets	722,125	901,751
Accounts payable and accrued expenses	37,617	34,374
Due to related parties	657,410	657,403
Mortgage loans	3,869,930	3,869,930
Accrued interest	1,146,641	1,099,278
Other liabilities	41,394	40,877
Total liabilities	5,752,992	5,701,862
American Tax Credit Properties III L.P. Capital contributions, net of distributions	1,948,081	1,948,081
American Tax Credit Properties III L.P. Cumulative loss	(1,948,081)	(1,948,081)
General Partner Capital contributions, net of distributions	100	100
General Partner Cumulative loss	(5,030,967)	(4,800,211)
Total General partner	(5,030,867)	(4,800,111)
Total equity (deficit)	(5,030,867)	(4,800,111)
Total liabilities & equity (deficit)	$ 722,125	$ 901,751