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

Ex-99.e.1.ii

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

December 27, 2007

Delaware Group Tax-Free Fund
Voyageur Intermediate Tax Free Funds
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 series of Delaware Group Tax-Free Fund and Voyageur Intermediate Tax Free Funds set forth below (each a “Fund”), the Distributor shall waive a portion of the Rule 12b-1 (distribution) fees applicable to the specified Fund class, so that such Fund’s Rule 12b-1 (distribution) fees with respect to such class will not exceed the percentages set forth below for the period January 1, 2008 through December 31, 2008.

Registrant/Fund		Class			12b-1 Cap
Delaware Group Tax-Free Fund
Delaware Tax-Free USA Intermediate Fund		Class A			0.15%
Voyageur Intermediate Tax Free Funds
Delaware Tax-Free Minnesota Intermediate Fund		Class A			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/ Xxxxxxxx X. Xxxxx
		Name:	Xxxxxxxx X. Xxxxx
		Title:	President

Your signature below acknowledges
acceptance of this Agreement:
Delaware Group Tax-Free Fund				Voyageur Intermediate Tax Free Funds
By:	/s/ Xxxxxxx X Xxxxx			By:	/s/ Xxxxxxx X Xxxxx
	Name:	Xxxxxxx X. Xxxxx			Name:	Xxxxxxx X. Xxxxx
	Title:	President			Title:	President
	Date:				Date: