Federal Income Taxes (Details 1) (USD $)	Mar. 31, 2013	Mar. 31, 2012	Dec. 31, 2012 Tax Purposes [Member]	Dec. 31, 2011 Tax Purposes [Member]	Mar. 31, 2013 Differences [Member]	Mar. 31, 2012 Differences [Member]
Investments in Local Limited Partnerships	$ 0	$ 2,000,439	$ (392,802)	$ 1,710,876	$ 392,802	$ 289,563
Other assets			5,398,994	4,783,151	(4,762,299)	(4,687,973)
Liabilities	$ 104,330	$ 1,154,514	$ 92,618	$ 1,057,873	$ 11,712	$ 96,641