Statements of Cash Flows (Unaudited) (USD $) In Thousands, unless otherwise specified	6 Months Ended
	Jun. 30, 2012	Jun. 30, 2011
Cash flows from operating activities:
Net income	$ 3,437	$ 758
Adjustments to reconcile net income to net cash used in operating activities:
Gain from sales of limited partnership interests in Local Partnerships	(3,652)	(1,031)
Equity in loss of Local Partnerships and amortization of acquisition costs	98	66
Change in accounts:
Accounts receivable - limited partners	(181)	0
Other assets	(60)	0
Accounts payable and accrued expenses	(102)	(44)
Net cash used in operating activities	(460)	(251)
Cash flows provided by investing activities:
Proceeds from sales of limited partnership interests in Local Partnerships	3,550	1,031
Net increase in cash and cash equivalents	3,090	780
Cash and cash equivalents, beginning of period	2,144	1,368
Cash and cash equivalents, end of period	$ 5,234	$ 2,148