{"data":{"id":"us-de/8-del.-c.-171","jurisdiction":"us-de","citation":"8 Del. C. § 171","heading":"Special purpose reserves.","body":"The directors of a corporation may set apart out of any of the funds of the corporation available for dividends a reserve or reserves for any proper purpose and may abolish any such reserve.","path":["Title 8. Corporations","CHAPTER 1. General Corporation Law","Subchapter V. Stock and Dividends"],"source_url":"https://delcode.delaware.gov/title8/c001/sc05/index.html#171","current_through":"2026-08-10 (85 Del. Laws, c. 421, 424)","vintage":"","retrieved_at":"2026-09-05T23:02:10Z","sha256":"73ec07899db8f85946423548b7d087a8c872de2fd8bda461ba83f4098f9681fe","source_id":"us-de","stale":true,"prev":"us-de/8-del.-c.-170","next":"us-de/8-del.-c.-172"},"notice":"GroundRules: Original legal text. Not legal advice."}