Purpose: This study was done to investigate the degree of delegation of nursing activities in long-term care hospitals and to examine the association of the degree of delegation with nurses’ education on delegation, existence of institutional delegation policy, and institutional nurse-to-patient ratio. Methods: Participants were 170 nurses working in 9 long-term care hospitals located in Daegu city and Gyeongbuk province. A structured questionnaire was developed to assess the degree of delegation for 119 nursing activities in 14 categories of nursing tasks and data were collected from July to October 2016. Results: Nurses who had received education on delegation performed significantly less delegation on safety/emergency and medication tasks than nurses who had not received the education. Nurses who had institutional delegation policies performed significantly less delegation on infection control and medication tasks than nurses in hospitals which had no delegation policies. There was significant positive association between the degrees of delegation on delegable and non-delegable nursing tasks and nurse-to-patient ratio. Conclusion: In long-term care facilities standardized protocols and education on nursing delegation are required for proper nursing delegation. Further, adequate level of nurse staffing ratio is essential to implement proper nursing delegation.