Protection of shared data from unauthorized users is the most challenging problem of cyber security for which different access control models have been introduced. However, to provide flexibility in access control models, access rights are delegated within a single security domain or across multiple security domains for different collaborative activities. To the best of our knowledge, there is no published standard for delegation models. Therefore, organizations are unable to evaluate existing delegation models when they have to choose appropriate solution that best satisfies their business requirements. In this paper, we have done literature survey and presented the taxonomy of delegation model, which classifies and elaborates the different features, concepts and scenarios of delegation. Presented taxonomy has been used, in this paper, as an assessment criterion for the evaluation of existing delegation models. Finally, we have compared these models against our taxonomy. Our presented taxonomy is very useful to understand the basic delegation concepts and may be first step toward standardization process.