Delaware Distributors, L.P. 2005 Market Street Philadelphia, PA 19103

Ex99-e.1.iii

Delaware Distributors, L.P.
0000 Xxxxxx Xxxxxx
Xxxxxxxxxxxx, XX 00000

December 29, 2014

Voyageur Intermediate Tax Free Funds
Delaware Group Tax-Free Fund
0000 Xxxxxx Xxxxxx
Xxxxxxxxxxxx, XX 00000

       Re:        Expense Limitations

Ladies and Gentlemen:

By our execution of this letter agreement (the “Agreement”), intending to be legally bound hereby, Delaware Distributors, L.P. (the “Distributor”) agrees that in order to improve the performance of the municipal bond funds listed in the table below (collectively, the “Funds”), the Distributor shall waive a portion of the Rule 12b-1 (distribution) fees applicable to certain Classes of shares of the Funds so that the Funds’ Rule 12b-1 (distribution) fees with respect to such Classes will not exceed the limit designated for the periods set forth below.

Registrant/Fund			Class		Effective Date		12b-1 Cap
Voyageur Intermediate Tax Free Funds
Delaware Tax-Free Minnesota Intermediate Fund			A		12/29/14-12/29/15		0.15%
Delaware Group Tax-Free Fund
Delaware Tax-Free USA Intermediate Fund			A		12/29/14-12/29/15		0.15%

The Distributor acknowledges that it shall not be entitled to collect on, or make a claim for, waived fees at any time in the future.

	Delaware Distributors, L.P.
	By:	/s/ X. Xxxxx Xxxxxxx
		Name:	X. Xxxxx Xxxxxxx
		Title:	President

Your signature below acknowledges
acceptance of this Agreement:

Voyageur Intermediate Tax Free Funds
Delaware Group Tax-Free Fund

By:	/s/ Xxxxxxx X. Xxxxx
	Name:	Xxxxxxx X. Xxxxx
	Title:	President
	Date:	December 29, 2014