Note 2 - Investments in and Advances To Local Partnerships (Details) (USD $)	9 Months Ended
	Sep. 30, 2012	Sep. 30, 2011	Dec. 31, 2011
Limited Partnership Interests held by Partnership	5		5
Apartment units within Investment Partnerships	335
Investment Partnership under contract 2013 sale date, sale price for Santa Maria	$ 2,600,000
Investment Partnership under contract 2013 sale date, sale price for Marina Del Rey	2,750,000
Estimated proceeds to Partnership for advance repayment & distributions upon sale - Santa Maria	330,000
Estimated proceeds to Partnership for advance repayment & distributions upon sale - Marina Del Rey	500,000
Advances made to Investment Partnerships	37,000	69,000
Advances made to Investment Partnerships charged to expense	$ 37,000	$ 69,000