Phi Delta Sigma began it's affiliation with Phi Kappa Tau in 1930. Phi Delta Sigma was the offspring of Skull (1901) and Bandhu (1902). During the war the fraternities were left with a financial burden to bear, causing many of them to go out of existence. In order to meet the new fraternity situation, Skull and Bandhu combined and incorperated as Phi Delta Sigma. Phi Kappa Tau was founded at Miami University in 1906 to cooperate with two other houses on the campus in breaking up a monopoly held by other fraternities on the student elections (Kappa Tau Takes over Cornell Local. (1930, October 25). The Cornell Daily Sun, p. 2).