# EDGAR Filing Document

**Accession Number:** 0000728352
**File Stem:** 0002071844-25-000028
**Filing Date:** 2025-9
**Character Count:** 41130
**Document Hash:** 225c6f2db80d7fa0a794129ed573f5f9
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0002071844-25-000028.hdr.sgml**: 20250918

**ACCESSION NUMBER**: 0002071844-25-000028

**CONFORMED SUBMISSION TYPE**: 485BPOS

**PUBLIC DOCUMENT COUNT**: 37

**FILED AS OF DATE**: 20250918

**DATE AS OF CHANGE**: 20250918

**EFFECTIVENESS DATE**: 20250918

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** DELAWARE GROUP TAX FREE FUND
- **CENTRAL INDEX KEY:** 0000728352

**ORGANIZATION NAME:**
- **EIN:** 232448684
- **FISCAL YEAR END:** 0831

**FILING VALUES:**
- **FORM TYPE:** 485BPOS
- **SEC ACT:** 1933 Act
- **SEC FILE NUMBER:** 333-284928
- **FILM NUMBER:** 251322334

**BUSINESS ADDRESS:**
- **STREET 1:** 100 INDEPENDENCE
- **STREET 2:** 610 MARKET STREET
- **CITY:** PHILADELPHIA
- **STATE:** PA
- **ZIP:** 19106-2354
- **BUSINESS PHONE:** 18005231918

**MAIL ADDRESS:**
- **STREET 1:** 100 INDEPENDENCE
- **STREET 2:** 610 MARKET STREET
- **CITY:** PHILADELPHIA
- **STATE:** PA
- **ZIP:** 19106-2354

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DELAWARE GROUP TAX FREE FUND INC
- **DATE OF NAME CHANGE:** 19920703

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DMC TAX FREE INCOME USA INC
- **DATE OF NAME CHANGE:** 19890904

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** DMC TAX FREE BOND FUND INC
- **DATE OF NAME CHANGE:** 19831122

## Series and Classes Contracts Data

### Macquarie Tax-Free USA Fund (Series ID: S000002403)

| Class ID   | Class Name          | Ticker Symbol   |
|:---|:---|:---|
| C000006385 | Class A             | DMTFX           |
| C000006387 | Class C             | DUSCX           |
| C000074146 | Institutional Class | DTFIX           |

File No. 333-284928

UNITED STATES<br> SECURITIES AND EXCHANGE COMMISSION<br> WASHINGTON, D.C. 20549

FORM N-14

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| | | |
|:---|:---|:---|
| REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 | REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 | REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933 |
| Pre-Effective Amendment No. |  | / / |
| Post-Effective Amendment No. | 1 | /X/ |
| (Check appropriate box or boxes) | (Check appropriate box or boxes) | (Check appropriate box or boxes) |
| DELAWARE GROUP TAX-FREE FUND | DELAWARE GROUP TAX-FREE FUND | DELAWARE GROUP TAX-FREE FUND |
| (Exact Name of Registrant as Specified in Charter) | (Exact Name of Registrant as Specified in Charter) | (Exact Name of Registrant as Specified in Charter) |
| (800) 523-1918 | (800) 523-1918 | (800) 523-1918 |
| Registrant's Area Code and Telephone Number | Registrant's Area Code and Telephone Number | Registrant's Area Code and Telephone Number |
| 100 Independence, 610 Market Street, Philadelphia, PA 19106-2354 | 100 Independence, 610 Market Street, Philadelphia, PA 19106-2354 | 100 Independence, 610 Market Street, Philadelphia, PA 19106-2354 |
| (Address of Principal Executive Offices: Number, Street, City, State, Zip Code) | (Address of Principal Executive Offices: Number, Street, City, State, Zip Code) | (Address of Principal Executive Offices: Number, Street, City, State, Zip Code) |
| David F. Connor, Esq., 100 Independence, 610 Market Street, Philadelphia, PA 19106-2354 | David F. Connor, Esq., 100 Independence, 610 Market Street, Philadelphia, PA 19106-2354 | David F. Connor, Esq., 100 Independence, 610 Market Street, Philadelphia, PA 19106-2354 |
| (Name and Address of Agent for Service) | (Name and Address of Agent for Service) | (Name and Address of Agent for Service) |
| Please send copies of all communications to:<br>Taylor Brody, Esq.<br> Jonathan M. Kopcsik, Esq.<br> Stradley, Ronon, Stevens & Young, LLP<br> 2005 Market Street, Suite 2600, Philadelphia, PA 19103<br> (215) 564-8071<br> (215) 564-8099 | Please send copies of all communications to:<br>Taylor Brody, Esq.<br> Jonathan M. Kopcsik, Esq.<br> Stradley, Ronon, Stevens & Young, LLP<br> 2005 Market Street, Suite 2600, Philadelphia, PA 19103<br> (215) 564-8071<br> (215) 564-8099 | Please send copies of all communications to:<br>Taylor Brody, Esq.<br> Jonathan M. Kopcsik, Esq.<br> Stradley, Ronon, Stevens & Young, LLP<br> 2005 Market Street, Suite 2600, Philadelphia, PA 19103<br> (215) 564-8071<br> (215) 564-8099 |
| Approximate Date of Proposed Public Offering: As soon as practicable after this Registration Statement becomes effective under the Securities Act of 1933, as amended. | Approximate Date of Proposed Public Offering: As soon as practicable after this Registration Statement becomes effective under the Securities Act of 1933, as amended. | Approximate Date of Proposed Public Offering: As soon as practicable after this Registration Statement becomes effective under the Securities Act of 1933, as amended. |
| <br>Title of the securities being registered: Class A, Class C and Institutional Class shares, no par value, of the Macquarie Tax-Free USA Fund. No filing fee is due because the Registrant is relying on Section 24(f) of the Investment Company Act of 1940, as amended. | <br>Title of the securities being registered: Class A, Class C and Institutional Class shares, no par value, of the Macquarie Tax-Free USA Fund. No filing fee is due because the Registrant is relying on Section 24(f) of the Investment Company Act of 1940, as amended. | <br>Title of the securities being registered: Class A, Class C and Institutional Class shares, no par value, of the Macquarie Tax-Free USA Fund. No filing fee is due because the Registrant is relying on Section 24(f) of the Investment Company Act of 1940, as amended. |
| <br> It is proposed that the filing will become effective immediately upon filing pursuant to Rule 485(b) under the Securities Act of 1933, as amended.<br>[Part A and Part B](https://www.sec.gov/Archives/edgar/data/728352/000113743925000217/0001137439-25-000217-index.htm) of this Amendment are incorporated by reference to the Rule 497 electronic filing made on March 17, 2025 (Accession No. 0001137439-25-000217. | <br> It is proposed that the filing will become effective immediately upon filing pursuant to Rule 485(b) under the Securities Act of 1933, as amended.<br>[Part A and Part B](https://www.sec.gov/Archives/edgar/data/728352/000113743925000217/0001137439-25-000217-index.htm) of this Amendment are incorporated by reference to the Rule 497 electronic filing made on March 17, 2025 (Accession No. 0001137439-25-000217. | <br> It is proposed that the filing will become effective immediately upon filing pursuant to Rule 485(b) under the Securities Act of 1933, as amended.<br>[Part A and Part B](https://www.sec.gov/Archives/edgar/data/728352/000113743925000217/0001137439-25-000217-index.htm) of this Amendment are incorporated by reference to the Rule 497 electronic filing made on March 17, 2025 (Accession No. 0001137439-25-000217. |

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 C O N T E N T S ---

1. Facing Page

2. Contents Page

3. [Part A](https://www.sec.gov/Archives/edgar/data/728352/000113743925000217/0001137439-25-000217-index.htm) – Proxy Statement/Prospectus

4. [Part B](https://www.sec.gov/Archives/edgar/data/728352/000113743925000217/0001137439-25-000217-index.htm) – Statement of Additional Information

5. Part C – Other Information

6. Signatures

7. Exhibits

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PART C<br> (Delaware Group<sup>®</sup> Tax-Free Fund)<br> N-14

File No. 333-284928

Post-Effective Amendment No. 1

OTHER INFORMATION

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|:---|:---|:---|
| Item 15 | Indemnification. [Article VII, Section 2 (November 15, 2006)](https://www.sec.gov/Archives/edgar/data/728352/000113743910000194/ex99a1i.htm) to the Agreement and Declaration of Trust incorporated into this filing by reference to Post-Effective Amendment No. 40 filed October 29, 2010. [Article VI of the Amended and Restated By-Laws (April 1, 2015)](https://www.sec.gov/Archives/edgar/data/728352/000120677415003915/exhibit99_b.htm) incorporated into this filing by reference to Post-Effective Amendment No. 50 filed December 24, 2015. | Indemnification. [Article VII, Section 2 (November 15, 2006)](https://www.sec.gov/Archives/edgar/data/728352/000113743910000194/ex99a1i.htm) to the Agreement and Declaration of Trust incorporated into this filing by reference to Post-Effective Amendment No. 40 filed October 29, 2010. [Article VI of the Amended and Restated By-Laws (April 1, 2015)](https://www.sec.gov/Archives/edgar/data/728352/000120677415003915/exhibit99_b.htm) incorporated into this filing by reference to Post-Effective Amendment No. 50 filed December 24, 2015. |
|  | Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to Trustees, officers or persons controlling the Registrant pursuant to the foregoing provisions, the Registrant has been informed that in the opinion of the U.S. Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act of 1933 and is therefore unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue. | Insofar as indemnification for liabilities arising under the Securities Act of 1933 may be permitted to Trustees, officers or persons controlling the Registrant pursuant to the foregoing provisions, the Registrant has been informed that in the opinion of the U.S. Securities and Exchange Commission such indemnification is against public policy as expressed in the Securities Act of 1933 and is therefore unenforceable. In the event that a claim for indemnification against such liabilities (other than the payment by the registrant of expenses incurred or paid by a director, officer or controlling person of the registrant in the successful defense of any action, suit or proceeding) is asserted by such director, officer or controlling person in connection with the securities being registered, the registrant will, unless in the opinion of its counsel the matter has been settled by controlling precedent, submit to a court of appropriate jurisdiction the question whether such indemnification by it is against public policy as expressed in the Act and will be governed by the final adjudication of such issue. |
| Item 16 | <u>Exhibits</u>. The following exhibits are incorporated by reference to the Registrant's previously filed registration statements on Form N-1A indicated below, except as noted: | <u>Exhibits</u>. The following exhibits are incorporated by reference to the Registrant's previously filed registration statements on Form N-1A indicated below, except as noted: |
|  | <u>(1)</u> | Copies of the charter of the Registrant as now in effect; |
|  | (a) | [Agreement and Declaration of Trust (December 17, 1998)](https://www.sec.gov/Archives/edgar/data/728352/000095011699001582/0000950116-99-001582.txt) incorporated into this filing by reference to Post-Effective Amendment No. 25 filed August 16, 1999. |
|  | (i) | [Certificate of Amendment (November 15, 2006)](https://www.sec.gov/Archives/edgar/data/728352/000113743910000194/ex99a1i.htm) to the Agreement and Declaration of Trust incorporated into this filing by reference to Post-Effective Amendment No. 40 filed October 29, 2010. |
|  | (ii) | [Certificate of Amendment (February 26, 2009)](https://www.sec.gov/Archives/edgar/data/728352/000120677409002454/exhibit99_a1-ii.htm) to the Agreement and Declaration of Trust incorporated into this filing by reference to Post-Effective Amendment No. 39 filed December 29, 2009. |
|  | (iii) | [Certificate of Amendment (August 18, 2009)](https://www.sec.gov/Archives/edgar/data/728352/000120677409002454/exhibit99_a1-iii.htm) to the Agreement and Declaration of Trust incorporated into this filing by reference to Post-Effective Amendment No. 39 filed December 29, 2009*.* |
|  | (iv) | [Certificate of Amendment (May 21, 2015)](https://www.sec.gov/Archives/edgar/data/728352/000120677415003915/exhibit99_a1-iv.htm) to the Agreement and Declaration of Trust incorporated into this filing by reference to Post-Effective Amendment No. 50 filed December 24, 2015. |
|  | (b) | [Certificate of Trust (December 17, 1998)](https://www.sec.gov/Archives/edgar/data/728352/000095011699001582/0000950116-99-001582.txt) incorporated into this filing by reference to Post-Effective Amendment No. 25 filed August 16, 1999. |
|  | <u>(2)</u> | Copies of the existing By-Laws or corresponding instruments of the Registrant; |
|  | (a) | [Amended and Restated By-Laws (April 1, 2015)](https://www.sec.gov/Archives/edgar/data/728352/000120677415003915/exhibit99_b.htm) incorporated into this filing by reference to Post-Effective Amendment No. 50 filed December 24, 2015. |
|  | <u>(3)</u> | Copies of any voting trust agreement affecting more than 5 percent of any class of equity securities of the Registrant; |
|  |  | Not applicable. |
|  | <u>(4)</u> | Copies of the agreement of acquisition, reorganization, merger, liquidation and any amendments to it; |
|  | (a) | [Agreement and Plan of Reorganization (June 6, 2025)](ex994a.htm) attached as Exhibit No. EX-99.4.a. |
|  | <u>(5)</u> | Copies of all instruments defining the rights of holders of the securities being registered, including copies, where applicable, of the relevant portion of the articles of incorporation or by-laws of the Registrant; |
|  |  | None other than those contained in Exhibits (1) and (2). |
|  | <u>(6)</u> | Copies of all investment advisory contracts relating to the management of the assets of the Registrant; |

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|:---|:---|
| (a) | [Investment Management Agreement (January 4, 2010)](https://www.sec.gov/Archives/edgar/data/728352/000113743910000194/ex99d1.htm) between Delaware Management Company (a series of Macquarie Investment Management Business Trust) and the Registrant incorporated into this filing by reference to Post-Effective Amendment No. 40 filed October 29, 2010. |
| (b) | [Investment Advisory Expense Limitation Letter (December 19, 2024)](https://www.sec.gov/Archives/edgar/data/728352/000114544324000195/mimgtff4240511-ex99d2.htm) from Delaware Management Company (a series of Macquarie Investment Management Business Trust) relating to the Registrant incorporated into this filing by reference to Post-Effective Amendment No. 64 filed December 27, 2024. |
| <u>(7)</u> | Copies of each underwriting or distribution contract between the Registrant and a principal underwriter, and specimens or copies of all agreements between principal underwriters and dealers; |
| (a) | Distribution Agreements. |
| (i) | [Amended and Restated Distribution Agreement (February 25, 2016)](https://www.sec.gov/Archives/edgar/data/728352/000120677417003549/mimtff3317012-ex99e1i.htm) between Delaware Distributors, L.P. and the Registrant incorporated into this filing by reference to Post-Effective Amendment No. 54 filed December 28, 2017. |
| (b) | [Form of Dealer's Agreement](https://www.sec.gov/Archives/edgar/data/728352/000120677418003565/mimtff3477662-ex99e2.htm) incorporated into this filing by reference to Post-Effective Amendment No. 56 filed December 27, 2018. |
| (c) | [Form of Registered Investment Advisers Agreement](https://www.sec.gov/Archives/edgar/data/728352/000120677418003565/mimtff3477662-ex99e3.htm) incorporated into this filing by reference to Post-Effective Amendment No. 56 filed December 27, 2018. |
| (d) | [Form of Bank/Trust Agreement](https://www.sec.gov/Archives/edgar/data/728352/000120677418003565/mimtff3477662-ex99e4.htm) incorporated into this filing by reference to Post-Effective Amendment No. 56 filed December 27, 2018. |
| <u>(8)</u> | Copies of all bonus, profit sharing, pension or other similar contracts or arrangements wholly or partly for the benefit of directors or officers of the Registrant in their capacity as such. Furnish a reasonably detailed description of any plan that is not set forth in a formal document; |
|  | Not applicable. |
| <u>(9)</u> | Copies of all custodian agreements and depository contracts under Section 17(f) of the Investment Company Act of 1940, as amended (the "1940 Act"), for securities and similar investments of the Registrant, including the schedule of remuneration; |
| (a) | [Mutual Fund Custody and Services Agreement (July 20, 2007)](https://www.sec.gov/Archives/edgar/data/728352/000142187708000321/mellonwashingtonfundcustodya.htm) between The Bank of New York Mellon (formerly, Mellon Bank, N.A.) and the Registrant incorporated into this filing by reference to Post-Effective Amendment No. 37 filed December 29, 2008. |
| (i) | [Amendment (January 1, 2014)](https://www.sec.gov/Archives/edgar/data/728352/000120677414003690/exhibit99_g1-i.htm) to Mutual Fund Custody and Services Agreement incorporated into this filing by reference to Post-Effective Amendment No. 48 filed December 30, 2014. |
| (ii) | [Amendment No. 2 (July 1, 2017)](https://www.sec.gov/Archives/edgar/data/728352/000120677417003549/mimtff3317012-ex99g1ii.htm) to Mutual Fund Custody and Services Agreement incorporated into this filing by reference to Post-Effective Amendment No. 54 filed December 28, 2017. |
| (iii) | [Amendment No. 4 (July 19, 2019)](https://www.sec.gov/Archives/edgar/data/728352/000114544321000453/d3873791-ex99g1iii.htm) to Mutual Fund Custody and Services Agreement incorporated into this filing by reference to Post-Effective Amendment No. 61 filed December 28, 2021. |
| (iv) | [Amendment No. 5 (December 31, 2021)](https://www.sec.gov/Archives/edgar/data/728352/000114544322000315/d3973701-ex99g1iv.htm) to Mutual Fund Custody and Services Agreement incorporated into this filing by reference to Post-Effective Amendment No. 62 filed December 28, 2022. |
| (v) | [Amendment No. 6 (December 31, 2021)](https://www.sec.gov/Archives/edgar/data/728352/000114544322000315/d3973701-ex99g1v.htm) to Mutual Fund Custody and Services Agreement incorporated into this filing by reference to Post-Effective Amendment No. 62 filed December 28, 2022. |
| (b) | [Securities Lending Authorization Agreement (July 20, 2007)](https://www.sec.gov/Archives/edgar/data/728352/000120677407002983/exhibit99_g2.htm) between The Bank of New York Mellon (formerly, Mellon Bank, N.A.) and the Registrant incorporated into this filing by reference to Post-Effective Amendment No. 35 filed December 28, 2007. |
| (i) | [Amendment (September 22, 2009)](https://www.sec.gov/Archives/edgar/data/728352/000113743910000194/ex99g2i.htm) to the Securities Lending Authorization Agreement incorporated into this filing by reference to Post-Effective Amendment No. 40 filed October 29, 2010. |
| (ii) | [Amendment No. 2 (January 1, 2010)](https://www.sec.gov/Archives/edgar/data/728352/000113743910000194/ex99g2ii.htm) to the Securities Lending Authorization Agreement incorporated into this filing by reference to Post-Effective Amendment No. 40 filed October 29, 2010. |
| <u>(10)</u> | Copies of any plan entered into by Registrant pursuant to Rule 12b-1 under the 1940 Act and any agreements with any person relating to implementation of the plan, and copies of any plan entered into by Registrant pursuant to Rule 18f-3 under the 1940 Act, any agreement with any person relating to implementation of the plan, any amendment to the plan, and a copy of the  |

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|:---|:---|
|  | portion of the minutes of the meeting of the Registrant's trustees describing any action taken to revoke the plan;  |
| (a) | [Plan under Rule 12b-1 for Class A (April 19, 2001)](https://www.sec.gov/Archives/edgar/data/728352/000095011601501043/ex99-m1.txt) incorporated into this filing by reference to Post-Effective Amendment No. 28 filed October 31, 2001. |
| (b) | [Plan under Rule 12b-1 for Class C (April 19, 2001)](https://www.sec.gov/Archives/edgar/data/728352/000095011601501043/ex99-m3.txt) incorporated into this filing by reference to Post-Effective Amendment No. 28 filed October 31, 2001. |
| (c) | [Amended and Restated Multiple Class Plan Pursuant to Rule 18f-3 (July 28, 2023)](https://www.sec.gov/Archives/edgar/data/728352/000114544323000199/d4198141-ex99n1.htm) incorporated into this filing by reference to Post-Effective Amendment No. 63 filed December 28, 2023. |
| (i) | [Appendix A (November 1, 2023)](https://www.sec.gov/Archives/edgar/data/728352/000114544323000199/d4198141-ex99n1i.htm) to the Amended and Restated Multiple Class Plan Pursuant to Rule 18f-3 incorporated into this filing by reference to Post-Effective Amendment No. 63 filed December 28, 2023. |
| <u>(11)</u> | An opinion and consent of counsel as to the legality of the securities being registered, indicating whether they will, when sold, be legally issued, fully paid and non-assessable; |
| (a) | [Opinion and Consent of Counsel (February 14, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9911a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. |
| <u>(12)</u> | An opinion, and consent to their use, of counsel or, in lieu of an opinion, a copy of the revenue ruling from the Internal Revenue Service, supporting the tax matters and consequences to shareholders discussed in the prospectus; |
| (a) | [Opinion and Consent of Counsel regarding tax matters (June 6, 2025)](ex9912a.htm)attached as Exhibit No. EX-99.12.a. |
| <u>(13)</u> | Copies of all material contracts of the Registrant not made in the ordinary course of business which are to be performed in whole or in part on or after the date of filing the registration statement; |
| (a) | [Shareholder Services Agreement (April 19, 2001)](https://www.sec.gov/Archives/edgar/data/728352/000095011601501043/ex99-h1.txt) between Delaware Service Company, Inc. and the Registrant incorporated into this filing by reference to Post-Effective Amendment No. 28 filed October 31, 2001. |
| (i) | [Letter Amendment (August 23, 2002)](https://www.sec.gov/Archives/edgar/data/728352/000095011603004247/ex99-h1i.txt) to the Shareholder Services Agreement incorporated into this filing by reference to Post-Effective Amendment No. 30 filed October 31, 2003. |
| (ii) | [Amended and Restated Schedule B (June 25, 2022)](https://www.sec.gov/Archives/edgar/data/728352/000114544322000315/d3973701-ex99h1ii.htm) to the Shareholder Services Agreement incorporated into this filing by reference to Post-Effective Amendment No. 62 filed December 28, 2022. |
| (iii) | [Assignment and Assumption Agreement (November 1, 2014)](https://www.sec.gov/Archives/edgar/data/728352/000120677414003690/exhibit99_h1-iii.htm) between Delaware Service Company, Inc. and Delaware Investments Fund Services Company relating to the Shareholder Services Agreement incorporated into this filing by reference to Post-Effective Amendment No. 48 filed December 30, 2014. |
| (b) | [Amended and Restated Fund Accounting and Financial Administration Services Agreement (January 1, 2014)](https://www.sec.gov/Archives/edgar/data/728352/000120677414003690/exhibit99_h2.htm) between The Bank of New York Mellon and the Registrant incorporated into this filing by reference to Post-Effective Amendment No. 48 filed December 30, 2014. |
| (i) | [Amendment No. 1 (July 1, 2017)](https://www.sec.gov/Archives/edgar/data/728352/000120677417003549/mimtff3317012-ex99h2i.htm) to Amended and Restated Fund Accounting and Financial Administration Services Agreement incorporated into this filing by reference to Post-Effective Amendment No. 54 filed December 28, 2017. |
| (ii) | [Amendment No. 2 (October 11, 2021)](https://www.sec.gov/Archives/edgar/data/728352/000114544323000199/d4198141-ex99h2ii.htm) to Amended and Restated Fund Accounting and Financial Administration Services Agreement incorporated into this filing by reference to Post-Effective Amendment No. 63 filed December 28, 2023. |
| (iii) | [Amendment No. 3 (December 31, 2021)](https://www.sec.gov/Archives/edgar/data/728352/000114544323000199/d4198141-ex99h2iii.htm) to Amended and Restated Fund Accounting and Financial Administration Services Agreement incorporated into this filing by reference to Post-Effective Amendment No. 63 filed December 28, 2023. |
| (iv) | [Amendment No. 4 (January 31, 2022)](https://www.sec.gov/Archives/edgar/data/728352/000114544323000199/d4198141-ex99h2iv.htm) to Amended and Restated Fund Accounting and Financial Administration Services Agreement incorporated into this filing by reference to Post-Effective Amendment No. 63 filed December 28, 2023. |
| (c) | [Amended and Restated Fund Accounting and Financial Administration Oversight Agreement (January 1, 2014)](https://www.sec.gov/Archives/edgar/data/728352/000120677414003690/exhibit99_h3.htm) between Delaware Service Company, Inc. and the  |

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|:---|:---|:---|
|  | Registrant incorporated into this filing by reference to Post-Effective Amendment No. 48 filed December 30, 2014.  | Registrant incorporated into this filing by reference to Post-Effective Amendment No. 48 filed December 30, 2014.  |
|  | (i) | [Assignment and Assumption Agreement (November 1, 2014)](https://www.sec.gov/Archives/edgar/data/728352/000120677414003690/exhibit99_h3-i.htm) between Delaware Service Company, Inc. and Delaware Investments Fund Services Company relating to the Amended and Restated Fund Accounting and Financial Administration Oversight Agreement incorporated into this filing by reference to Post-Effective Amendment No. 48 filed December 30, 2014. |
|  | (ii) | [Amendment No. 1 (September 1, 2017)](https://www.sec.gov/Archives/edgar/data/728352/000120677417003549/mimtff3317012-ex99h3ii.htm) to Amended and Restated Fund Accounting and Financial Administration Oversight Agreement incorporated into this filing by reference to Post-Effective Amendment No. 54 filed December 28, 2017. |
|  | (iii) | [Amendment No. 2 (October 11, 2021)](https://www.sec.gov/Archives/edgar/data/728352/000114544322000315/d3973701-ex99h3iii.htm) to Amended and Restated Fund Accounting and Financial Administration Oversight Agreement incorporated into this filing by reference to Post-Effective Amendment No. 62 filed December 28, 2022. |
|  | (iv) | [Amendment No. 3 (effective October 1, 2023)](https://www.sec.gov/Archives/edgar/data/728352/000114544323000199/d4198141-ex99h3iv.htm) to Amended and Restated Fund Accounting and Financial Administration Oversight Agreement incorporated into this filing by reference to Post-Effective Amendment No. 63 filed December 28, 2023. |
| <u>(14)</u> | Copies of any other opinions, appraisals or rulings, and consents to their use relied on in preparing the registration statement and required by Section 7 of the 1933 Act; | Copies of any other opinions, appraisals or rulings, and consents to their use relied on in preparing the registration statement and required by Section 7 of the 1933 Act; |
|  | Not applicable. | Not applicable. |
| <u>(15)</u> | All financial statements omitted pursuant to Item 14(a)(1); | All financial statements omitted pursuant to Item 14(a)(1); |
|  | Not applicable. | Not applicable. |
| <u>(16)</u> | Manually signed copies of any power of attorney pursuant to which the name of any person has been signed to the registration statement; and | Manually signed copies of any power of attorney pursuant to which the name of any person has been signed to the registration statement; and |
| (a) | [Power of Attorney for Shawn K. Lytle (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. | [Power of Attorney for Shawn K. Lytle (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. |
| (b) | [Power of Attorney for Jerome D. Abernathy (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. | [Power of Attorney for Jerome D. Abernathy (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. |
| (c) | [Power of Attorney for Ann D. Borowiec (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. | [Power of Attorney for Ann D. Borowiec (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. |
| (d) | [Power of Attorney for Joseph W. Chow (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. | [Power of Attorney for Joseph W. Chow (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. |
| (e) | [Power of Attorney for H. Jeffrey Dobbs (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. | [Power of Attorney for H. Jeffrey Dobbs (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. |
| (f) | [Power of Attorney for John A. Fry (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. | [Power of Attorney for John A. Fry (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. |
| (g) | [Power of Attorney for Joseph Harroz, Jr. (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. | [Power of Attorney for Joseph Harroz, Jr. (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. |
| (h) | [Power of Attorney for Sandra A.J. Lawrence (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. | [Power of Attorney for Sandra A.J. Lawrence (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. |
| (i) | [Power of Attorney for Frances A. Sevilla-Sacasa (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. | [Power of Attorney for Frances A. Sevilla-Sacasa (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. |
| (j) | [Power of Attorney for Thomas K. Whitford (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. | [Power of Attorney for Thomas K. Whitford (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. |
| (k) | [Power of Attorney for Christianna Wood (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. | [Power of Attorney for Christianna Wood (February 13, 2025)](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) incorporated into this filing by reference to the Registration Statement on Form N-14 (File No. 333-284928) filed February 14, 2025. |

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| | | | |
|:---|:---|:---|:---|
|  | <u>(17)</u> | Any additional exhibits which the Registrant may wish to file; and | Any additional exhibits which the Registrant may wish to file; and |
|  |  | (a) | [Code of Ethics for Macquarie Asset Management, Delaware Funds by Macquarie, Optimum Fund Trust and Macquarie ETF Trust (August 2024)](https://www.sec.gov/Archives/edgar/data/728352/000114544324000195/mimgtff4240511-ex99p1.htm) incorporated into this filing by reference to Post-Effective Amendment No. 64 filed December 27, 2024. |
|  | <u>(18)</u> | Furnish the following information, in substantially the tabular form indicated, as to each type and class of securities being registered. | Furnish the following information, in substantially the tabular form indicated, as to each type and class of securities being registered. |
|  |  | Not applicable. | Not applicable. |
| Item 17 | <u>Undertakings</u>. | <u>Undertakings</u>. | <u>Undertakings</u>. |
|  | <u>(1)</u> | The undersigned Registrant agrees that prior to any public reoffering of the securities registered through the use of a prospectus which is a part of this registration statement by any person or party who is deemed to be an underwriter within the meaning of Rule 145(c) of the Securities Act, the reoffering prospectus will contain the information called for by the applicable registration form for reofferings by persons who may be deemed underwriters, in addition to the information called for by the other items of the applicable form. | The undersigned Registrant agrees that prior to any public reoffering of the securities registered through the use of a prospectus which is a part of this registration statement by any person or party who is deemed to be an underwriter within the meaning of Rule 145(c) of the Securities Act, the reoffering prospectus will contain the information called for by the applicable registration form for reofferings by persons who may be deemed underwriters, in addition to the information called for by the other items of the applicable form. |
|  | <u>(2)</u> | The undersigned Registrant agrees that every prospectus that is filed under paragraph (1) above will be filed as a part of an amendment to the registration statement and will not be used until the amendment is effective, and that, in determining any liability under the 1933 Act, each post-effective amendment shall be deemed to be a new registration statement for the securities offered therein, and the offering of the securities at that time shall be deemed to be the initial bona fide offering of them. | The undersigned Registrant agrees that every prospectus that is filed under paragraph (1) above will be filed as a part of an amendment to the registration statement and will not be used until the amendment is effective, and that, in determining any liability under the 1933 Act, each post-effective amendment shall be deemed to be a new registration statement for the securities offered therein, and the offering of the securities at that time shall be deemed to be the initial bona fide offering of them. |

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#### SIGNATURES

Pursuant to the requirements of the Securities Act of 1933, as amended, the Registrant certifies that it meets all of the requirements for effectiveness of this Post-Effective Amendment to its Registration Statement on Form N-14 pursuant to Rule 485(b) under the Securities Act of 1933, as amended, and has duly caused this Registration Statement to be signed on its behalf by the undersigned, in the City of Philadelphia and Commonwealth of Pennsylvania on this 18th day of September, 2025.

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| | |
|:---|:---|
| **DELAWARE GROUP TAX-FREE FUND** | **DELAWARE GROUP TAX-FREE FUND** |
| By: | &nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; <u>/s/ Richard Salus</u> |
|  | Richard Salus<br> Senior Vice President/Chief Financial Officer |

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As required by the Securities Act of 1933, this Registration Statement has been signed by the following persons in the capacities and on the dates indicated.

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| | | |
|:---|:---|:---|
| Signature | Title | Date |
| Shawn K. Lytle<br> \* | President/Chief Executive Officer | September 18, 2025 |
| Shawn K. Lytle | (Principal Executive Officer) and Trustee |  |
| Jerome D. Abernathy<br> \* | Trustee | September 18, 2025 |
| Jerome D. Abernathy |  |  |
| Ann D. Borowiec<br> \* | Trustee | September 18, 2025 |
| Ann D. Borowiec |  |  |
| Joseph W. Chow<br> \* | Trustee | September 18, 2025 |
| Joseph W. Chow |  |  |
| H. Jeffrey Dobbs<br> \* | Trustee | September 18, 2025 |
| H. Jeffrey Dobbs |  |  |
| John A. Fry<br> \* | Trustee | September 18, 2025 |
| John A. Fry |  |  |
| Joseph Harroz, Jr.<br> \* | Trustee | September 18, 2025 |
| Joseph Harroz, Jr. |  |  |
| Sandra A.J. Lawrence<br> \* | Trustee | September 18, 2025 |
| Sandra A.J. Lawrence |  |  |
| Frances A. Sevilla-Sacasa<br> \* | Trustee | September 18, 2025 |
| Frances A. Sevilla-Sacasa |  |  |
| Thomas K. Whitford<br> \* | Chair and Trustee | September 18, 2025 |
| Thomas K. Whitford |  |  |
| Christianna Wood<br> \* | Trustee | September 18, 2025 |
| Christianna Wood |  |  |
| /s/ Richard Salus | Senior Vice President/Chief Financial Officer | September 18, 2025 |
| Richard Salus | (Principal Financial Officer/Chief Accounting Officer/Controller) |  |

---

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| |
|:---|
| \*By: <u>/s/ Richard Salus</u> |
| Richard Salus |
| as Attorney-in-Fact for each of the persons indicated<br> (Pursuant to [Powers of Attorney](https://www.sec.gov/Archives/edgar/data/728352/000113743925000085/ex9916a.htm) previously filed) |

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U.S. SECURITIES AND EXCHANGE COMMISSION<br> WASHINGTON, DC 20549

EXHIBITS<br> TO<br> FORM N-14

REGISTRATION STATEMENT UNDER THE SECURITIES ACT OF 1933

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INDEX TO EXHIBITS<br> (Delaware Group<sup>®</sup> Tax-Free Fund N-14)

<u>Exhibit No.</u> <u>Exhibit</u> <br> EX-99.4.a [Agreement and Plan of Reorganization (June 6, 2025)](ex994a.htm) <br> EX-99.12.a [Opinion and Consent of Counsel regarding tax matters (June 6, 2025)](ex9912a.htm)

## Ex-99

Exhibit EX-99.4.a<br>

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## Ex-99

Exhibit EX-99.12.a<br>

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