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Statements of Operations (USD $)
In Thousands, except Per Share data, unless otherwise specified
12 Months Ended
Dec. 31, 2013
Dec. 31, 2012
Operating Expenses:    
Management fees - General Partner $ 69 $ 94
General and administrative 31 26
Legal and accounting 79 84
Tax expense 138 165
Interest   8
Total operating expenses 317 377
Loss from partnership operations (317) (377)
Advances made to Local Limited Partnerships recognized as expense   (18)
Recovery of advances to local limited partnerships previously recognized as expense   196
Distributions (reduction of distributions) from Local Limited Partnerships recognized as income 47 212
Equity in income of Local Limited Partnership and amortization of acquisition costs 322 391
Gain on sale of interests in local limited partnerships 229  
Gain on extinguishment of debt   1,891
Net income 281 2,295
Net income allocated to general partners (1%) 3 23
Net income allocated to limited partners (99%) $ 278 $ 2,272
Net Income per limited partnership interest $ 16.78 $ 137