5. Investment in Local Partnerships: Combined Statements of Operations of the Local Partnerships (Details) - Combined Statements Of Operations - USD ($)	12 Months Ended
	Dec. 31, 2014	Dec. 31, 2013
Rental	$ 4,452,442	$ 4,552,291
Interest and other	177,777	241,812
TOTAL REVENUE	4,630,219	4,794,103
Administrative	620,777	715,226
Payroll	751,481	743,073
Utilities	730,609	739,767
Operating and maintenance	746,746	987,672
Taxes and insurance	393,738	392,918
Financial	507,431	613,160
Depreciation and amortization	822,868	905,927
TOTAL EXPENSES	4,573,650	5,097,743
INCOME (LOSS) BEFORE GAIN ON SALE OF PROPERTY AND GAIN ON INVOLUNTARY CONVERSION	56,569	(303,640)
GAIN ON SALE OF PROPERTY		1,370,027
INCOME BEFORE GAIN ON INVOLUNTARY CONVERSION	56,569	1,066,387
GAIN ON INVOLUNTARY CONVERSION		809,114
Net income	56,569	1,875,501
Net income (loss) attributable to American Tax Credit Trust, Series I	137,829	139,627
Net income (loss) attributable to general partners and other limited partners (includes $189,440 and $264,194 of Trust losses in excess of investment and specially allocated income of $107,614 and $1,981,251)	$ (81,260)	$ 1,735,874