Statements of Cash Flows (Unaudited) (USD $) In Thousands	6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010
Cash flows from operating activities:
Net income (loss)	$ 758	$ (283)
Adjustments to reconcile net income (loss) to net cash used in operating activities
Gain from sales of limited partnership interests in Local Partnerships	(1,031)	(223)
Distributions from Local Partnerships recognized as a return on investment		68
Recovery of advances made to Local Partnerships previously recognized as expense		(19)
Equity in loss of Local Partnerships and amortization of acquisition costs	66	270
Change in accounts:
Accounts payable and accrued expenses	(44)	(67)
Net cash used in operating activities	(251)	(254)
Cash flows from investing activities:
Recovery of advances to Local Partnerships		19
Proceeds from sales of limited partnership interests in Local Partnerships	1,031	223
Net cash provided by investing activities	1,031	242
Net increase (decrease) in cash and cash equivalents	780	(12)
Cash and cash equivalents, beginning of period	1,368	1,471
Cash and cash equivalents, end of period	$ 2,148	$ 1,459