Del. Code tit. 15 § 8022
Any funds remaining in any political committee which has completed its activities and paid all its creditors shall be paid to a successor committee or committees without being subject to the contribution limits set forth in this chapter or shall be donated to any religious, charitable, educational or scientific organization exempt from Delaware income tax under § 1902(b)(2) of Title 30 or to any volunteer fire company, and to no other person, except that an amount not in excess of the amount listed in § 8011 of this title may be given to the political party eligible to be listed on any general election ballot under § 3001 of this title. For purposes of this section, the term "successor committee" shall include any political committee, or committees, as that term is defined by § 8002(19) of this title; provided, however, that where the successor committee is one other than a candidate committee formed to promote the election of the same candidate to a different office than that for which the candidate's original candidate committee was formed, the contribution limits set forth in this chapter shall apply.
15 Del. C. § 8022