The Delta-27 Preservation Fund is designed to convert a defined share of eligible commercial activity into future support for evidence-led resilience and preservation initiatives.
How the allocation is calculated
For each eligible completed sale, 10% of eligible net profit is allocated to the Delta-27 Preservation Fund.
Eligible net profit means the amount remaining after direct product cost, payment-processing charges, fulfilment and delivery costs, refunds, chargebacks, taxes collected on behalf of authorities, and other direct transaction-specific deductions.
When an allocation becomes final
An allocation is treated as provisional until the applicable return and refund period has passed and the transaction is no longer subject to reversal. Only then is it recorded as a final Fund allocation.
How the Fund will be reported
Public reporting will distinguish between:
- Allocated — amounts calculated from eligible completed sales.
- Retained — amounts held in reserve and not yet committed.
- Committed — amounts approved for a named initiative but not yet distributed.
- Distributed — amounts actually transferred to a recipient or project.
Reports will identify the reporting period, basis of calculation, recipient or initiative where applicable, and the date of any distribution.
Important distinctions
A purchase from the Delta-27 store is a commercial transaction, not a charitable donation. The Preservation Fund is not currently presented as a registered charity, and no customer should claim charitable tax relief on the purchase price.
The Fund must not imply that money has been distributed before a transfer has actually occurred. Until the first verified distribution, the public record should show allocated and retained amounts only.
How initiatives will be considered
Potential recipients or initiatives should demonstrate practical relevance, evidence-led purpose, transparency, measurable benefit and appropriate governance. Any material relationship or conflict of interest must be disclosed before support is approved.
Policy changes
Any future change to the allocation percentage, calculation method or reporting framework will be dated and published. Changes will not be applied retrospectively to previously completed reporting periods.