Variable Interest Entities - Schedule of Assets and Liabilities of the Partnership Consolidated VIE (Details) - USD ($)		Sep. 30, 2024	Dec. 31, 2023	Sep. 30, 2023
Assets:
Restricted cash		$ 10,446,046	$ 9,815,909	$ 47,908,052
Interest receivable, net		7,103,647	8,265,901
Mortgage revenue bonds held in trust, at fair value		1,026,363,997	883,030,786
Governmental issuer loans:
Governmental issuer loans held in trust		206,702,222	222,947,300
Allowance for credit losses		(1,063,000)	(1,294,000)
Governmental issuer loans, net		205,639,222	221,653,300
Property loans:
Property loans outstanding principal		55,687,603	122,556,204
Allowance for credit losses		(1,853,000)	(2,048,000)
Property loans, net		53,834,603	120,508,204
Real estate assets		4,716,140	4,716,140
Other assets		28,500,865	43,194,470
Total Assets	[1]	1,549,249,185	1,513,400,702
Liabilities:
Accounts payable, accrued expenses and other liabilities		24,724,608	22,958,088
Debt financing, net (Note 13)		1,062,407,615	1,015,030,066
Mortgages payable		1,690,000	1,690,000
Total Liabilities	[1]	1,141,926,732	1,081,662,446
Variable Interest Entities
Assets:
Restricted cash		36,531	12,605
Interest receivable, net		6,806,600	6,920,851
Mortgage revenue bonds held in trust, at fair value		1,026,363,997	883,030,786
Governmental issuer loans:
Governmental issuer loans held in trust		206,702,222	222,947,300
Allowance for credit losses		(1,063,000)	(1,294,000)
Governmental issuer loans, net		205,639,222	221,653,300
Property loans:
Property loans outstanding principal		48,082,992	108,271,420
Allowance for credit losses		(449,000)	(675,000)
Property loans, net		47,633,992	107,596,420
Real estate assets		3,606,658	3,606,658
Other assets		22,640,161	24,999,197
Total Assets		1,312,727,161	1,247,819,817
Liabilities:
Accounts payable, accrued expenses and other liabilities	[2]	8,223,126	8,656,003
Debt financing, net (Note 13)	[3]	1,065,359,419	1,018,314,376
Mortgages payable	[4]	1,690,000	1,690,000
Total Liabilities		$ 1,075,272,545	$ 1,028,660,379

[1] The consolidated balance sheets include assets of consolidated VIEs that can only be used to settle obligations of these VIEs that totaled $1,312,727,161 and $1,247,819,817 as of September 30, 2024 and December 31, 2023, respectively. The consolidated balance sheets include liabilities of the consolidated VIEs for which creditors do not have recourse to the general credit of the Partnership that totaled $370,812,540 and $374,992,803 as of September 30, 2024 and December 31, 2023, respectively. See Note 3 - Variable Interest Entities for further detail.

[2] Of the amounts reported, $5,037,120 and $5,495,426 are associated with VIEs where the creditor does not have recourse to the general credit of the Partnership as of September 30, 2024 and December 31, 2023, respectively.

[3] Of the amounts reported, $364,085,420 and $367,807,377 are associated with VIEs where the creditor does not have recourse to the general credit of the Partnership as of September 30, 2024 and December 31, 2023, respectively.

[4] The entire mortgages payable balance is associated with a VIE where the creditor does not have recourse to the general credit of the Partnership as of September 30, 2024 and December 31, 2023, respectively.