Statements of Cash Flows (Unaudited) (USD $) In Thousands, unless otherwise specified	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011
Cash flows from operating activities:
Net income	$ 3,468	$ 692
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	30	37
Change in accounts:
Accounts receivable	(19)	0
Accounts receivable - limited partners	(181)	0
Other assets	(57)	0
Accounts payable and accrued expenses	(91)	(19)
Net cash used in operating activities	(502)	(321)
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	3,048	710
Cash and cash equivalents, beginning of period	2,144	1,368
Cash and cash equivalents, end of period	$ 5,192	$ 2,078