Dividends-received deduction for corporations

Corporate shareholders generally may take the 70% dividends-received deduction on qualified dividends received from certain Delaware Funds® by Macquarie, as long as the mutual fund shares generating the dividend generally have been held for 45 days.

To determine the amount that qualifies for the deduction, multiply the appropriate percentage below by your total ordinary distributions received from the Fund during calendar year 2019.

Percentage of ordinary dividends eligible for dividends-received deduction for 2019

Fund Percentage of ordinary dividends
Delaware Global Listed Real Assets Fund
Delaware Global Value Fund
Delaware Healthcare Fund 73.31%
Delaware Mid Cap Value Fund 100.00%
Delaware Select Growth Fund 50.76%
Delaware Small Cap Core Fund 100.00%
Delaware Small Cap Growth Fund 23.14%
Delaware Small Cap Value Fund 100.00%
Delaware Strategic Allocation Fund
(formerly, Delaware Foundation® Moderate Allocation Fund)
Delaware Value® Fund 100.00%
Delaware Wealth Builder Fund 41.55%
Source: Delaware Funds by Macquarie

The information contained in the Tax Center is not intended to be legal or tax advice. If you need assistance preparing your tax return, please consult a tax advisor.

Information may be abridged and therefore incomplete. Any discussion pertaining to taxes in this communication (including attachments) may be part of the promotion or marketing of a product. Advice (if any) related to federal taxes that is contained in this communication (including attachments) is not intended or written to be used, and cannot be used, for the purpose of avoiding penalties under the Internal Revenue Code. Individuals should seek advice based on their own particular circumstances from an independent tax advisor.