Note 2 - Investments in and Advances To Local Partnerships (Details) (USD $)	12 Months Ended
	Dec. 31, 2012	Dec. 31, 2011
Limited Partnership Interests held by Partnership	4	5
Apartment units within Investment Partnerships	494	674
Apartment units in sold Investment Partnership Interest	180
Operating distributions received from Investment Partnerships		$ 10,000
Advance to Local Partnership subsequent to reporting period	206,000
Partnership interest in Pineview Terrace assignment proceeds February 2011		1,000,000
Partnership interest in Sitka III assignment proceeds June 2011		3,000
Partnership interest in Soldotna assignment proceeds June 2011		3,000
Partnership interest in Torres del Plata sale proceeds June 2011		25,000
Partnership interest in Countryside assignment contract November 2011 - Deposit Method		3,700,000
Deposit received interest sale of Countryside December 2011		150,000
Promissory note interest sale of Countryside December 2011 - Deposit Method		3,550,000
Deferred revenue,net December 2011 Countryside sale Deposit Method		145,000
Taxes paid in 2012 related to Countryside interest sale	43,000
Cash received in 2012 principal & interest Countryside note	3,562,000
Cash received in 2012 principal payment Countryside note	3,550,000
Cash received in 2012 interest earned on Countryside note	12,000
Gain recognzied in 2012 Countryside interest sale	3,652,000
Interest income recognized in 2012 Countryside interest sale	$ 12,000