Statements of Cash Flows (Unaudited) (USD $) In Thousands, unless otherwise specified	3 Months Ended
	Mar. 31, 2013	Mar. 31, 2012
Cash flows from operating activities:
Net income	$ 19	$ 1,992
Adjustments to reconcile net income to net cash used in operating activities:
Gain on extinguishment of debt	0	(1,891)
Distributions from sale of Local Limited Partnership properties recognized as income	0	(130)
Equity in income of Local Limited Partnership and amortization of acquisition costs	(98)	(56)
Change in accounts:
Taxes payable	42	31
Accounts payable and accrued expenses	6	(3)
Accrued interest payable	0	8
Net cash used in operating activities	(31)	(49)
Cash flows from investing activities:
Distributions from sale of Local Limited Partnership properties	0	130
Net increase (decrease) in cash and cash equivalents	(31)	81
Cash and cash equivalents, beginning of period	1,473	1,452
Cash and cash equivalents, end of period	$ 1,442	$ 1,533