Consolidated Statements of Cash Flows (Unaudited) (USD $) In Thousands	6 Months Ended
	Jun. 30, 2011	Jun. 30, 2010
Cash flows from operating activities:
Net income (loss)	$ 347	$ (82)
Adjustments to reconcile net income (loss) to net cash used in operating activities:
Distribution from sale of Local Limited Partnership property recognized as income		(131)
Equity in income of Local Limited Partnership and amortization of acquisition costs	(153)
Gain on sale of interests in Local Limited Partnerships	(339)
Change in accounts:
Receivables - limited partners	(14)	(14)
Taxes payable	(58)	(53)
Accounts payable and accrued expenses	(13)	(8)
Accrued interest payable	24	24
Net cash used in operating activities	(206)	(264)
Cash flows from investing activities:
Distribution from sale of Local Limited Partnership property		131
Proceeds from sale of interests in Local Limited Partnerships	339
Net cash provided by investing activities	339	131
Net increase (decrease) in cash and cash equivalents	133	(133)
Cash and cash equivalents, beginning of period	1,332	1,577
Cash and cash equivalents, end of period	$ 1,465	$ 1,444