0001137439-07-000003 Sample Contracts

Delaware Distributors, L.P. 2005 Market Street Philadelphia, PA 19103
Delaware Group Tax Free Fund • January 3rd, 2007

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 Delaware Tax-Free USA Intermediate Fund and Delaware Tax-Free USA Fund (collectively, the "Funds"), which are series of Delaware Group Tax-Free Fund, the Distributor shall waive a portion of the Rule 12b-1 (distribution) fees for Funds' Class A Shares, so that such Funds' Rule 12b-1 (distribution) fees will not exceed the amounts indicated below for the period December 31, 2006 through December 31, 2007:

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Delaware Management Company 2005 Market Street Philadelphia, PA 19103
Delaware Group Tax Free Fund • January 3rd, 2007

By our execution of this letter agreement (the "Agreement"), intending to be legally bound hereby, Delaware Management Company, a series of Delaware Management Business Trust (the "Manager"), agrees that in order to improve the performance of Delaware Tax-Free USA Intermediate Fund and Delaware Tax-Free USA Fund (collectively, the "Funds"), which are series of Delaware Group Tax-Free Fund, the Manager shall waive all or a portion of its investment advisory fees and/or reimburse expenses (excluding any 12b-1 plan expenses, taxes, interest, inverse floater program expenses, brokerage fees, short-sale dividend and interest expenses, certain insurance costs and non-routine expenses or costs, including but not limited to, those relating to reorganizations, litigation, conducting shareholder meetings and liquidations [collectively, "non-routine expenses"]) in an aggregate amount equal to the amount by which the Funds' respective total operating expenses (excluding any 12b-1 plan expenses, ta

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