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Investments in Local Limited Partnerships (Details) (USD $)
Mar. 31, 2013
Mar. 31, 2012
Capital contributions and advances paid to Local Limited Partnerships $ 4,015,376 $ 15,943,196
Cumulative equity in losses of Local Limited Partnerships (excluding cumulative unrecognized losses of $945,515 and $3,202,928 at March 31, 2013 and 2012, respectively) (2,971,814) (8,813,573)
Cumulative cash distributions received from Local Limited Partnerships (43,323) (480,795)
Investments in Local Limited Partnerships before adjustments 1,000,239 6,648,828
Excess investment costs over the underlying assets acquired:    
Acquisition fees and expenses 49,892 619,931
Cumulative amortization of acquisition fees and expenses (15,131) (187,865)
Investments in Local Limited Partnerships before valuation allowance and impairment 1,035,000 7,080,894
Cumulative valuation allowance on advances to Local Limited Partnerships 0 (1,417,455)
Cumulative impairment on investments in Local Limited Partnerships (1,035,000) (3,663,000)
Investments in Local Limited Partnerships $ 0 $ 2,000,439