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Statements of Cash Flows (Unaudited) (USD $)
In Thousands, unless otherwise specified
9 Months Ended
Sep. 30, 2013
Sep. 30, 2012
Cash flows from operating activities:    
Net Income (Loss) $ (1,246) $ 3,468
Adjustments to reconcile Net Income (Loss) to net cash used in operating activities:    
Gain from sales of limited partnership interests in Local Partnerships   (3,652)
Equity in income (loss) of Local Partnerships and amortization of acquisition costs 55 30
Change in accounts:    
Change in Accounts Receivable 1,005 (19)
Change in Accounts Receivable - Limited Partners   (181)
Change in Other Assets   (57)
Change in Accounts payable and accrued expenses (20) (91)
Net cash used in operating activities (206) (502)
Cash flows provided by (used in) investing activities:    
Advances to Local Partnership (1,005)  
Proceeds from sales of limited partnership interests in Local Partnerships   3,550
Net cash flows provided by (used in) investing activities (1,005) 3,550
Net decrease in cash and cash equivalents (1,211) 3,048
Cash and cash equivalents, beginning of period 5,163 2,144
Cash and cash equivalents, end of period $ 3,952 $ 5,192