2.4.0.8011 - Disclosure - Federal Income Taxestruefalsefalse1false falsefalseContext_FYE_31-Mar-2013http://www.sec.gov/CIK0000911568duration2012-04-01T00:00:002013-03-31T00:00:001true 1us-gaap_IncomeTaxDisclosureAbstractus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalse1falsefalsefalse00falsefalsefalsexbrli:stringItemTypestringfalse0Income Tax Disclosure [Abstract]2false 2us-gaap_IncomeTaxDisclosureTextBlockus-gaap_truenadurationfalsefalsefalsefalsefalsefalsefalsefalseverboseLabel1falsefalsefalse00<p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">5.      Federal Income Taxes <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">  <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">The following schedule reconciles the reported financial statement net loss for the fiscal years ended March 31, 2013 and 2012 to the net income (loss) reported on Form 1065, U.S. Partnership Return of Income for the years ended December 31, 2012 and 2011: <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">  <table style="text-transform: none; text-indent: 0px; width: 100%; font-family: 'times new roman'; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"> <tr> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2"> 2012 </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2"> 2011 </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> </tr> <tr> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2">   </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2">   </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%"> Net Loss per financial statements </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%"> (408,738 </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap"> ) </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%"> (379,682 </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap"> ) </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%"> Equity in income of Local Limited Partnerships for financial     reporting purposes in excess of equity in income for tax     purposes </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%">  (16,792 </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap"> ) </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%">  (576 </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap"> ) </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%"> Recognition of previously unrecognized equity in losses of Local    Limited Partnerships for financial reporting purposes, net of    current year unrecognized losses </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%">    1,489,300 </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%">    354,978 </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%"> Adjustment to reflect March 31 fiscal year end to </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%"> December 31 taxable year end </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%"> (10,603 </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap"> ) </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%"> 5,893 </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%"> Amortization for tax purposes in excess of amortization </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%"> for financial reporting purposes </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%"> (20,117 </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap"> ) </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%"> (21,219 </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap"> ) </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%"> Impairment on investments in Local </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%"> Limited Partnerships not deductible for tax purposes </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%"> - </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%"> 100,000 </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%"> Gain (Loss) on disposition of investments in Local Limited Partnerships </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="padding-bottom: 1.5pt; padding-left: 0in; width: 1435px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="76%">     for tax purposes in excess of gain recognized for financial     reporting purposes </td> <td style="padding-bottom: 1.5pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 1.5pt solid; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 1.5pt solid; border-right-style: none; width: 170px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%">   (1,555,630 </td> <td style="padding-bottom: 1.5pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap"> ) </td> <td style="padding-bottom: 1.5pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 1.5pt solid; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 1.5pt solid; border-right-style: none; width: 169px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%">   232,171 </td> <td style="padding-bottom: 1.5pt; padding-left: 0in; width: 18px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="width: 1435px; padding: 0in;" valign="bottom" width="76%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 170px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 19px; padding: 0in;" valign="bottom" width="1%">   </td> <td style="width: 169px; padding: 0in;" valign="bottom" width="9%">   </td> <td style="width: 18px; padding: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="padding-bottom: 3pt; padding-left: 0in; width: 1435px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="76%"> Net Income (Loss) per tax return </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 170px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> (522,580 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap"> ) </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 169px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> 291,565 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 18px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> </table> <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">  <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">  <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">The differences in the assets and liabilities of the Fund for financial reporting purposes and tax purposes as of March 31, 2013 and December 31, 2012, respectively, are as follows: <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">  <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">  <table style="text-transform: none; text-indent: 0px; width: 100%; font-family: 'times new roman'; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"> <tr> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2"> Financial </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2">   </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2">   </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> </tr> <tr> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2"> Reporting </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2"> Tax </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2">   </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> </tr> <tr> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2"> Purposes </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2"> Purposes </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2"> Differences </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> </tr> <tr> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2">   </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2">   </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2">   </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> </tr> <tr> <td style="padding-bottom: 3pt; padding-left: 0in; width: 1208px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="64%"> Investments in Local Limited Partnerships </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 170px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> - </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 170px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> (392,802 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap"> ) </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 169px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> 392,802 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 18px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="padding-bottom: 3pt; padding-left: 0in; width: 1208px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="64%"> Other assets </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 170px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> 636,695 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 170px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> 5,398,994 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 169px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> (4,762,299 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 18px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap"> ) </td> </tr> <tr> <td style="padding-bottom: 3pt; padding-left: 0in; width: 1208px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="64%"> Liabilities </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 170px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> 104,330 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 170px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> 92,618 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 169px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> 11,712 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 18px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> </table> <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal"> <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">  <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">The differences in assets and liabilities of the Fund for financial reporting and tax purposes are primarily attributable to: (i) the cumulative equity in losses from Local Limited Partnerships for tax reporting purposes is approximately $1,410,000 more than for financial reporting purposes, including approximately $945,000 of losses the Fund has not recognized relating to certain Local Limited Partnerships whose cumulative equity in losses exceeded the total investment; (ii) the cumulative amortization of acquisition fees for tax purposes exceeds financial reporting purposes by approximately $17,000;  (iii) the Fund has provided an impairment allowance of approximately $1,035,000 against its investments in Local Limited Partnerships for financial reporting purposes; and (iv) organizational and offering costs of approximately $4,664,000 that have been capitalized for tax purposes are charged to Limited Partners’ equity for financial reporting purposes. <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">  <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">The differences in the assets and liabilities of the Fund for financial reporting purposes and tax purposes as of March 31, 2012 and December 31, 2011, respectively, are as follows: <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">  <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">  <table style="text-transform: none; text-indent: 0px; width: 100%; font-family: 'times new roman'; letter-spacing: normal; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormaltable" border="0" cellspacing="0" cellpadding="0"> <tr> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2"> Financial </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2">   </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2">   </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> </tr> <tr> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2"> Reporting </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2"> Tax </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2">   </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> </tr> <tr> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2"> Purposes </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2"> Purposes </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2"> Differences </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> </tr> <tr> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2">   </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2">   </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> <td style="padding: 0in;" valign="bottom">   </td> <td style="padding: 0in;" valign="bottom" colspan="2">   </td> <td style="padding: 0in;" valign="bottom" nowrap="nowrap">   </td> </tr> <tr> <td style="padding-bottom: 3pt; padding-left: 0in; width: 1208px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="64%"> Investments in Local Limited Partnerships </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 170px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> 2,000,439 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 170px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> 1,710,876 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 169px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> 289,563 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 18px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> <tr> <td style="padding-bottom: 3pt; padding-left: 0in; width: 1208px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="64%"> Other assets </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 170px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> 95,178 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 170px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> 4,783,151 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 169px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> (4,687,973 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 18px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap"> ) </td> </tr> <tr> <td style="padding-bottom: 3pt; padding-left: 0in; width: 1208px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="64%"> Liabilities </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 170px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> 1,154,514 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 170px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> 1,057,873 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 19px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%">   </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 19px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="1%"> $ </td> <td style="border-bottom: black 2.25pt double; border-right-style: none; width: 169px; border-top-style: none; border-left-style: none; padding: 0in;" valign="bottom" width="9%"> 96,641 </td> <td style="padding-bottom: 3pt; padding-left: 0in; width: 18px; padding-right: 0in; padding-top: 0in;" valign="bottom" width="1%" nowrap="nowrap">   </td> </tr> </table> <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">  <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">   <p style="text-transform: none; text-indent: 0px; margin: 0in 0in 0pt; font: 11pt calibri, sans-serif; white-space: normal; letter-spacing: normal; color: #000000; word-spacing: 0px; -webkit-text-stroke-width: 0px;" class="msonormal">The differences in assets and liabilities of the Fund for financial reporting and tax purposes are primarily attributable to: (i) the cumulative equity in losses from Local Limited Partnerships for tax reporting purposes is approximately $5,193,000 more than for financial reporting purposes, including approximately $3,203,000 of losses the Fund has not recognized relating to certain Local Limited Partnerships whose cumulative equity in losses exceeded the total investment; (ii) the cumulative amortization of acquisition fees for tax purposes exceeds financial reporting purposes by approximately $177,000; (iii)  a reserve on advances to Local Limited Partnerships of approximately $1,417,000 for financial reporting purposes; (iv)  an impairment allowance of approximately $3,663,000 against its investments in Local Limited Partnerships for financial reporting purposes; and (v) organizational and offering costs of approximately $4,664,000 that have been capitalized for tax purposes are charged to Limited Partners’ equity for financial reporting purposes.falsefalsefalsenonnum:textBlockItemTypenaThe entire disclosure for income taxes. Disclosures may include net deferred tax liability or asset recognized in an enterprise's statement of financial position, net change during the year in the total valuation allowance, approximate tax effect of each type of temporary difference and carryforward that gives rise to a significant portion of deferred tax liabilities and deferred tax assets, utilization of a tax carryback, and tax uncertainties information.Reference 1: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 15 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32718-109319 Reference 2: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 235 -SubTopic 10 -Section S99 -Paragraph 1 -Subparagraph (SX 210.4-08.(h)) -URI http://asc.fasb.org/extlink&oid=6881521&loc=d3e23780-122690 Reference 3: http://www.xbrl.org/2003/role/presentationRef -Publisher SEC -Name Regulation S-X (SX) -Number 210 -Section 08 -Paragraph h -Article 4 Reference 4: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 9 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32639-109319 Reference 5: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 2 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32537-109319 Reference 6: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Accounting Standards Codification -Topic 740 -SubTopic 10 -Section 50 -Paragraph 3 -URI http://asc.fasb.org/extlink&oid=6907707&loc=d3e32559-109319 Reference 7: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 136, 172 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. Reference 8: http://www.xbrl.org/2003/role/presentationRef -Publisher FASB -Name Statement of Financial Accounting Standard (FAS) -Number 109 -Paragraph 43, 44, 45, 46, 47, 48, 49 -LegacyDoc This reference is SUPERSEDED by the Accounting Standards Codification effective for interim and annual periods ending after September 15, 2009. This reference is included to help users transition from the previous accounting hierarchy and will be removed from future versions of this taxonomy. false0Income Tax Disclosure [Text Block]falseFederal Income TaxesUnKnownUnKnownUnKnownUnKnowntruefalsefalseSheethttp://www.bostonfinancial.com/role/FederalIncomeTaxes12