Éleuthère Irénée du Pont de Nemours (1771–1834) was a French American chemist and industrialist who founded the gunpowder manufacturer E.I. du Pont de Nemours & Company. E.I. du Pont married Sophie Dalmas du Pont (1775-1828) in 1791; the couple had eight children, one of whom died in infancy. This collection of papers includes outbound and inbound correspondence covering personal and business matters. These include personal accounts, writings and memoirs, legal documents, and miscellany, of which the majority are accounts. There are papers of the E.I. du Pont de Nemours & Co. that date from 1802 to 1850 and include correspondence (drafts, retained copies, and letters received), contracts and other legal documents, accounts, bills and receipts, checks, promissory notes, bills of exchange, drafts, and certain miscellaneous notes and memoranda.

Polyacryl Iran Corporation (PIC) manufactured polyester and acrylic synthetic textiles in Iran. It was incorporated in August 1974 as a joint venture between E.I. du Pont de Nemours & Company, one of the largest U.S. chemical firms, and the Behshahr Industrial Development Corporation, a conglomerate run by the influential Lajevardian family. Because of political unrest within the country, DuPont shut the plant down in early 1979 with the hope of resuming operations at a later date. When Iran's textile industry was nationalized under Ayatollah Ruhollah Khomeini following the Islamic Revolution, DuPont initiated legal action for claims against PIC and the Iranian government. An international court reviewed DuPont's claims and directed the Islamic Republic of Iran to reimburse DuPont for $42 million. The American records of the Polyacryl Iran Corporation document DuPont's role in the transfer of American technology to Iran, the fate of Western interests during the Iranian Revolution, and the subsequent expropriation and pursuit of damage claims. Because of the litigation surrounding the termination of DuPont's participation in the project, the records contain extensive plant design and managerial training documents that give a detailed picture of a state-of-the-art synthetic textile factory of the late 1970s.