Federal Income Taxes (Details Textual) (USD $)	12 Months Ended
	Mar. 31, 2013	Dec. 31, 2012	Mar. 31, 2012	Dec. 31, 2011
Equity in income of Local Limited Partnerships for financial reporting purposes in excess of equity in income for tax purposes		$ (16,792)		$ (576)
Unrecognized equity in losses of Local Limited Partnerships		1,489,300		354,978
Amortization for tax purposes in excess of amortization for financial reporting purposes		20,117		21,219
Impairment on investments in Local Limited Partnerships not deductible for tax purposes	0		100,000
Reserve On Advance To Local Limited Partnership			1,417,000
Differences [Member]
Equity in income of Local Limited Partnerships for financial reporting purposes in excess of equity in income for tax purposes	1,410,000		5,193,000
Unrecognized equity in losses of Local Limited Partnerships	945,000		3,203,000
Amortization for tax purposes in excess of amortization for financial reporting purposes	17,000		177,000
Impairment on investments in Local Limited Partnerships not deductible for tax purposes	1,035,000
Organizational and Offering Costs			4,664,000
Tax Purposes [Member]
Organizational and Offering Costs	$ 4,664,000