Statements of Cash Flows (USD $) In Thousands, unless otherwise specified	12 Months Ended
	Dec. 31, 2013	Dec. 31, 2012
Cash flows from operating activities:
Net income	$ 281	$ 2,295
Adjustments to reconcile net income to net cash used in operating activities:
Gain on extinguishment of debt		(1,891)
Distributions from sale of Local Limited Partnership properties recognized as income	(47)	(212)
Advances to Local Limited Partnerships recognized as expense		4
Gain on sale of interests in local limited partnerships	(229)
Recovery of advances to local limited partnerships previously recotnized as expense		(196)
Equity in income of Local Limited Partnership and amortization of acquisition costs	(322)	(391)
Change in accounts:
Change in Accounts Receivable	(35)	(117)
Change in Accounts payable and accrued expenses	(101)	87
Accrued interest payable		8
Change in Taxes payable	(39)	30
Net cash used in operating activities	(492)	(383)
Cash flows from investing activities:
Distributions from sale of Local Limited Partnership properties	94	212
Proceeds from sale of interests in Local Limited properties	229
Advances made to Local Limited Partnerships	(242)	(4)
Recovery of advances to local limited partnerships		196
Net cash provided by (used in) investing activities	81	404
Net increase (decrease) in cash and cash equivalents	(411)	21
Cash and cash equivalents, beginning of period	1,473	1,452
Cash and cash equivalents, end of period	$ 1,062	$ 1,473