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Statements of Cash Flows (Unaudited) (USD $)
In Thousands, unless otherwise specified
3 Months Ended
Mar. 31, 2012
Mar. 31, 2011
Cash flows from operating activities:    
Net income (loss) $ (116) $ 833
Adjustments to reconcile net income (loss) to net cash used in operating activities    
Gain from sale of limited partnership interest in Local Partnership 0 (1,000)
Equity in loss of Local Partnerships and amortization of acquisition costs 55 59
Change in accounts:    
Accounts payable and accrued expenses (21) 14
Net cash used in operating activities (82) (94)
Cash flows provided by investing activities:    
Proceeds from sale of limited partnership interest in Local Partnership 0 1,000
Net increase (decrease) in cash and cash equivalents (82) 906
Cash and cash equivalents, beginning of period 2,144 1,368
Cash and cash equivalents, end of period $ 2,062 $ 2,274