Allowance for Credit Losses - Summary of Changes in Partnership's Allowance for Credit Losses (Details) - USD ($)		3 Months Ended		9 Months Ended
		Sep. 30, 2023	Sep. 30, 2022	Sep. 30, 2023	Sep. 30, 2022
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance, beginning of period		$ 5,125,000		$ 495,000
Recovery of prior credit loss				(51,656)	$ (39,968)
Cumulative-effect adjustment upon adoption				5,949,000
Current provision for credit losses		(562,000)		(1,881,000)
Balance, end of period		4,563,000		4,563,000
MRB and taxable MRB investments [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance, beginning of period		9,944,579	$ 10,013,392	9,978,891	9,175,482
Other additions	[1]				860,533
Recovery of prior credit loss	[2]	(17,344)	(17,345)	(51,656)	(39,968)
Balance, end of period	[3]	9,927,235	$ 9,996,047	9,927,235	$ 9,996,047
Governmental Issuer Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance, beginning of period		1,837,000
Cumulative-effect adjustment upon adoption				2,145,000
Current provision for credit losses		(268,000)		(576,000)
Balance, end of period		1,569,000		1,569,000
Taxable Governmental Issuer Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance, beginning of period		95,000
Cumulative-effect adjustment upon adoption				79,000
Current provision for credit losses		(9,000)		7,000
Balance, end of period		86,000		86,000
Property Loans [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance, beginning of period		2,235,000		495,000
Cumulative-effect adjustment upon adoption				2,108,000
Current provision for credit losses		(163,000)		(531,000)
Balance, end of period		2,072,000		2,072,000
Unfunded Commitments [Member]
Financing Receivable, Allowance for Credit Loss [Line Items]
Balance, beginning of period		958,000
Cumulative-effect adjustment upon adoption				1,617,000
Current provision for credit losses		(122,000)		(781,000)
Balance, end of period		$ 836,000		$ 836,000

[1] The other addition is related to a re-allocation of the loan loss allowance upon restructuring of the Live 929 Apartments MRBs and property loan.

[2] The Partnership compared the present value of cash flows expected to be collected to the amortized cost basis of the Live 929 Apartments Series 2022A MRB, which indicated a recovery of value. As the recovery was identified prior to the effective date of the CECL standard, the Partnership will accrete the recovery of prior credit loss into investment income over the term of the MRB.

[3] The allowance for credit losses as of September 30, 2023 and 2022 relate to the Provision Center 2014-1 MRB and the Live 929 Apartments – 2022A MRB.