The financial subseries deals with the contentious settlement of her father’s estate. Irénée du Pont had few outstanding debts and left his estate in good shape. To settle his estate he named three executors, his son Irénée du Pont Jr., (1920-) and sons-in-law Ernest May, and Crawford H. Greenwalt (1902-1993). The three executors struggled to reach unanimous decisions and often went with a majority vote. Ernest May was frequently the dissenting voice and was forced to accept majority decisions during the settlement process. Ernest May’s concerns and disagreements are featured in the collection throughout correspondence with Sophie du Pont May, as well as copies of legal filings and agreements that were made by her husband.

The debate over the merger of DuPont and the Christiania Securities Company was another source of contention between the Mays and other family members and is included in the collection.

Also included trusts established for their nephews Colgate Whitehead Darden, III (1930-) and Pierre Samuel du Pont Darden (1933-1959). In addition to these trusts, Sophie du Pont May administered her mother’s trust.

In addition, the subseries describes May’s interest in philanthropy. May granted a pension to Gomez family and other former employees of the du Pont Cuban estate “Xanadu” who fled to Florida after Fidel Castro took power. The May’s kept in contact with Cuban Bishop Ervine Swift and exchanged correspondence about Swift’s church. The collection includes a handmade booklet titled “The Cuban Mission.” Additional philanthropic efforts include sponsoring students at the Wilmington Friends School and paying for the hospice care of a distant cousin, Dorothy Straub.

The subseries documents a number of charities and political groups to which May donated from 1972 through 1995. Organizations receiving money included the United Way, Red Cross, PBS, the Heritage Foundation, the National Endowment for the Preservation of Liberty (NEPL), High Frontier, the Republican Party, Congressman Ron Paul, Presidents Ronald Regan and George Bush, as well as a number of church groups and conservative charities. Oliver North accomplices Carl “Spitz” Channell and Richard R. Miller both wrote to Sophie du Pont May to thank her for donations to NEPL. Miller also included a letter proclaiming his innocence. The Hokkaido International School, provided her with regular updates of the program’s progress.

Sophie du Pont May owned large tracts of farm land in Delaware and Pennsylvania. The collection has a number of folders devoted to the management of Brandenburg and Pierce farms, as well as land at Granogue. The papers include maps of the land, contracts, insurance, receipts, correspondence, and the sale of timber, livestock, and wheat.

In her later years, May resided at the Stonegates Retirement Community in Greenville, Delaware. Financial records pertaining to her condominium at Stonegates are included in the collection.