2014 INCOME EARNED BY STATE INFORMATION

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1 BY STATE INFORMATION This information is being provided to assist in your 2014 tax preparations. The information is also mailed to applicable Columbia fund non-corporate shareholders with their year-end tax forms. This information will help you calculate the amount of income that is reportable to your state and local tax authorities. This information will also help you if you are subject to the alternative minimum tax (AMT). In many instances, interest from municipal bonds is tax-exempt in the state from which the bonds were issued, but not in other states. Interest from obligations issued by Guam, Puerto Rico and the U.S. Virgin Islands is also tax-exempt in most states. Therefore, you may not have to pay state or local taxes on the interest income from municipal bonds issued by your state of residence or U.S. territories. Corporate shareholders may be subject to different state income tax requirements, and all shareholders should consult their tax advisor regarding specific state tax treatments of the excludible percentage of tax-exempt dividends. How to use this table Municipal bond income earned by state The following table shows the earnings from each state s municipal bonds as a percentage of the total tax-exempt distributions paid by the fund. The states and U.S. territories are listed in alphabetical order. If your state does not have a percentage listed, the entire amount in Box 10 of your 2014 Form 1099-DIV may be reportable. Some states allow you to claim only a certain percentage of tax-exempt dividends as tax-exempt. That percentage is tied to the fund s investment in that particular state. In such a state, multiply that state s percentage (shown in the following table) by the amount shown in Box 10 of Form 1099-DIV. Do the same with the figures shown for Guam, Puerto Rico and the Virgin Islands, as appropriate. The total of all the calculations is the amount that may be excluded from that state s state and local taxes. s marked with an asterisk (*) indicate that the funds in the following table did not meet the minimum investment threshold requirements for the state(s) marked. Since special limitations may apply in certain states, please consult your tax advisor or your state tax authority for advice on reporting tax-exempt income on your federal and state tax returns. Columbia Threadneedle Investments does not provide tax or legal advice. Please consult a tax advisor or tax attorney for specific tax or legal advice. Alternative Minimum Tax The AMT is a separate tax calculation that affects a taxpayer s deductions, exemptions, losses and credits otherwise allowable in computing a taxpayer s regular tax liability. For federal tax purposes, the interest earned from certain private activity bonds is exempt from taxes under the regular tax system; however, it is not exempt under the AMT system. The total dollar amount, if any, of a fund s distributions received by a shareholder that came from private activity bond interest and which may be subject to the AMT, is reported in Box 11 of Form 1099-DIV. For your convenience, we have also included in the following table the percentage of total tax-exempt distributions paid by each fund in 2014 that may be subject to the AMT. You should consult with your tax advisor or use IRS Form 6251, Alternative Minimum Tax Individuals to determine if you are subject to the AMT Columbia Management Investment Advisers, LLC. All rights reserved. 225 Franklin Street, Boston MA columbiathreadneedle.com/us (03/15)

2 California Intermediate Connecticut Intermediate Georgia Intermediate Intermediate Muni Bond Maryland Intermediate Alabama 0.00% 0.00% 0.00% 0.49% 0.00% Alaska 0.00% 0.00% 0.00% 0.85% 0.00% Arizona 0.00% 0.00% 0.00% 1.14% 0.00% Arkansas 0.00% 0.00% 0.00% 0.28% 0.00% California 98.72% 0.00% 0.00% 16.66%* 0.00% Colorado 0.00% 0.00% 0.00% 2.74% 0.00% Connecticut 0.00% 96.96% 0.00% 0.73% 0.00% Delaware 0.00% 0.00% 0.00% 0.00% 0.00% District of Columbia 0.00% 0.00% 0.00% 1.86% 4.15% Florida 0.00% 0.00% 0.00% 6.39% 0.00% Georgia 0.00% 0.00% 98.91% 1.54% 0.00% Guam 0.00% 0.63% 0.80% 0.00% 0.78% Hawaii 0.00% 0.00% 0.00% 0.78% 0.00% Idaho 0.00% 0.00% 0.00% 0.35% 0.00% Illinois** 0.00% 0.00% 0.00% 7.19% 0.00% Indiana 0.00% 0.00% 0.00% 1.83% 0.00% Iowa 0.00% 0.00% 0.00% 0.23% 0.00% Kansas 0.00% 0.00% 0.00% 1.02% 0.00% Kentucky 0.00% 0.00% 0.00% 0.77% 0.00% Louisiana 0.00% 0.00% 0.00% 0.99% 0.00% Maryland 0.00% 0.00% 0.00% 0.00% 92.96% Massachusetts 0.00% 0.00% 0.00% 5.17% 0.00% Michigan 0.00% 0.00% 0.00% 1.45% 0.00% Minnesota 0.00% 0.00% 0.00% 0.16%* 0.00% Mississippi 0.00% 0.00% 0.00% 0.00% 0.00% Missouri 0.00% 0.00% 0.00% 1.65% 0.00% Montana 0.00% 0.00% 0.00% 0.00% 0.00% Nebraska 0.00% 0.00% 0.00% 0.11% 0.00% Nevada 0.00% 0.00% 0.00% 1.63% 0.00% New Hampshire 0.00% 0.00% 0.00% 0.91% 0.00% New Jersey 0.00% 0.00% 0.00% 4.15% 0.71% New Mexico 0.00% 0.00% 0.00% 0.18% 0.00% New York 0.00% 0.00% 0.00% 12.27% 0.00% North Carolina 0.00% 0.00% 0.00% 2.29% 0.00% North Dakota 0.00% 0.00% 0.00% 0.00% 0.00% Ohio 0.00% 0.00% 0.00% 1.65% 0.00% Oklahoma 0.00% 0.00% 0.00% 0.12% 0.00% Oregon 0.00% 0.00% 0.00% 0.07% 0.00% Pennsylvania 0.00% 0.00% 0.00% 4.12% 0.00% Puerto Rico 0.00% 0.79% 0.00% 0.10% 0.22% Rhode Island 0.00% 0.00% 0.00% 2.11% 0.00% South Carolina 0.00% 0.00% 0.00% 0.92% 0.00% South Dakota 0.00% 0.00% 0.00% 0.16% 0.00% Tennessee 0.00% 0.00% 0.00% 0.00% 0.00% Texas 0.00% 0.00% 0.00% 9.32% 0.00% U.S. Virgin Islands 1.28% 1.62% 0.29% 0.55% 1.18% Utah 0.00% 0.00% 0.00% 0.69% 0.00% Virginia 0.00% 0.00% 0.00% 1.21% 0.00% Washington 0.00% 0.00% 0.00% 1.09% 0.00% West Virginia 0.00% 0.00% 0.00% 0.29% 0.00% Wisconsin 0.00% 0.00% 0.00% 1.77% 0.00% Wyoming 0.00% 0.00% 0.00% 0.00% 0.00% Other tax-exempt 0.00% 0.00% 0.00% 0.02% 0.00% AMT 0.00% 0.00% 0.14% 0.00% 0.00% State specific (1) % % % N/A 99.29% *California and Minnesota have investment threshold requirements in order for funds to pass through exempt income from state obligations. The state holdings of **Interest on municipal obligations is generally subject to Interest on municipal obligations held indirectly through a mutual fund is subject to (2)

3 Massachusetts Intermediate New York Intermediate Muni Bond North Carolina Intermediate Muni Bond Oregon Intermediate Muni Bond South Carolina Intermediate Muni Bond Alabama 0.00% 0.00% 0.00% 0.00% 0.00% Alaska 0.00% 0.00% 0.00% 0.00% 0.00% Arizona 0.00% 0.00% 0.00% 0.00% 0.00% Arkansas 0.00% 0.00% 0.00% 0.00% 0.00% California 0.00% 0.00% 0.00% 0.00% 0.00% Colorado 0.00% 0.00% 0.00% 0.00% 0.00% Connecticut 0.00% 0.00% 0.00% 0.00% 0.00% Delaware 0.00% 0.00% 0.00% 0.00% 0.00% District of Columbia 0.00% 0.00% 0.00% 0.00% 0.00% Florida 0.00% 0.00% 0.00% 0.00% 0.00% Georgia 0.00% 0.00% 0.00% 0.00% 0.00% Guam 0.63% 0.00% 0.75% 0.34% 0.70% Hawaii 0.00% 0.00% 0.00% 0.00% 0.00% Idaho 0.00% 0.00% 0.00% 0.00% 0.00% Illinois** 0.00% 0.00% 0.00% 0.00% 0.00% Indiana 0.00% 0.00% 0.00% 0.00% 0.00% Iowa 0.00% 0.00% 0.00% 0.00% 0.00% Kansas 0.00% 0.00% 0.00% 0.00% 0.00% Kentucky 0.00% 0.00% 0.00% 0.00% 0.00% Louisiana 0.00% 0.00% 0.00% 0.00% 0.00% Maryland 0.00% 0.00% 0.00% 0.00% 0.00% Massachusetts 96.95% 0.00% 0.00% 0.00% 0.00% Michigan 0.00% 0.00% 0.00% 0.00% 0.00% Minnesota 0.00% 0.00% 0.01%* 0.00% 0.00% Mississippi 0.00% 0.00% 0.00% 0.00% 0.00% Missouri 0.00% 0.00% 0.00% 0.00% 0.00% Montana 0.00% 0.00% 0.00% 0.00% 0.00% Nebraska 0.00% 0.00% 0.00% 0.00% 0.00% Nevada 0.00% 0.00% 0.00% 0.00% 0.00% New Hampshire 0.00% 0.00% 0.00% 0.00% 0.00% New Jersey 0.00% 0.00% 0.00% 0.00% 0.00% New Mexico 0.00% 0.00% 0.00% 0.00% 0.00% New York 0.00% 96.52% 0.00% 0.00% 0.00% North Carolina 0.00% 0.00% 95.27% 0.00% 0.00% North Dakota 0.00% 0.00% 0.00% 0.00% 0.00% Ohio 0.00% 0.00% 0.00% 0.00% 0.00% Oklahoma 0.00% 0.00% 0.00% 0.00% 0.00% Oregon 0.00% 0.00% 0.00% 96.46% 0.00% Pennsylvania 0.00% 0.89% 0.00% 0.00% 0.00% Puerto Rico 0.64% 0.41% 2.55% 1.55% 1.21% Rhode Island 0.00% 0.00% 0.00% 0.00% 0.00% South Carolina 0.00% 0.00% 0.00% 0.00% 96.88% South Dakota 0.00% 0.00% 0.00% 0.00% 0.00% Tennessee 0.00% 0.00% 0.00% 0.00% 0.00% Texas 0.00% 0.00% 0.00% 0.00% 0.00% U.S. Virgin Islands 1.78% 2.18% 1.42% 1.65% 1.21% Utah 0.00% 0.00% 0.00% 0.00% 0.00% Virginia 0.00% 0.00% 0.00% 0.00% 0.00% Washington 0.00% 0.00% 0.00% 0.00% 0.00% West Virginia 0.00% 0.00% 0.00% 0.00% 0.00% Wisconsin 0.00% 0.00% 0.00% 0.00% 0.00% Wyoming 0.00% 0.00% 0.00% 0.00% 0.00% Other tax-exempt 0.00% 0.00% 0.00% 0.00% 0.00% AMT 0.00% 0.00% 0.11% 0.00% 0.00% State specific (1) % 99.11% 99.99% % % *California and Minnesota have investment threshold requirements in order for funds to pass through exempt income from state obligations. The state holdings of **Interest on municipal obligations is generally subject to Interest on municipal obligations held indirectly through a mutual fund is subject to (3)

4 New York New North York Col. New North York Col. New South North York Massachusetts Intermediate Tax- Massachusetts Virginia Intermediate Intermediate Muni Intermediate Bond Muni Massachusetts Carolina Intermediate Col. Intermediate California Muni Intermediate Bond Muni Massachusetts Oregon Carolina Intermediate Col. Intermediate High Muni Intermediate Yield Bond Muni Massachusetts Carolina Oregon Intermediate Col. Intermediate Minnesota Muni Intermediate Bond Muni Exempt Muni Bond Bond Bond Tax-Exempt Muni Bond Bond Municipal Bond Muni Tax-Exempt Bond Alabama 0.28% 0.00% 0.00% 0.31% 0.00% Alaska 1.51% 0.00% 0.00% 0.96% 0.00% Arizona 1.39% 0.00% 0.00% 2.77% 0.00% Arkansas 0.00% 0.00% 0.00% 0.01% 0.00% California 13.48%* 0.00% 99.48% 9.86%* 0.00% Colorado 2.78% 0.00% 0.00% 0.66% 0.00% Connecticut 0.00% 0.00% 0.00% 1.68% 0.00% Delaware 0.00% 0.00% 0.00% 0.11% 0.00% District of Columbia 0.32% 8.09% 0.00% 0.45% 0.00% Florida 3.12% 0.00% 0.00% 8.61% 0.00% Georgia 2.81% 0.00% 0.00% 2.95% 0.00% Guam 0.00% 0.49% 0.00% 0.79% 1.37% Hawaii 0.70% 0.00% 0.00% 1.13% 0.00% Idaho 0.78% 0.00% 0.00% 0.74% 0.00% Illinois** 21.03% 0.00% 0.00% 9.07% 0.00% Indiana 0.90% 0.00% 0.00% 0.44% 0.00% Iowa 2.50% 0.00% 0.00% 1.35% 0.00% Kansas 0.00% 0.00% 0.00% 2.30% 0.00% Kentucky 2.98% 0.00% 0.00% 0.27% 0.00% Louisiana 2.52% 0.00% 0.00% 3.70% 0.00% Maryland 0.26% 0.00% 0.00% 0.37% 0.00% Massachusetts 0.92% 0.00% 0.00% 3.46% 0.00% Michigan 0.62% 0.00% 0.00% 4.50% 0.00% Minnesota 5.67%* 0.00% 0.00% 2.05%* 96.77% Mississippi 0.33% 0.00% 0.00% 0.40% 0.00% Missouri 4.74% 0.00% 0.00% 4.29% 0.00% Montana 0.00% 0.00% 0.00% 0.15% 0.00% Nebraska 1.48% 0.00% 0.00% 0.61% 0.00% Nevada 1.29% 0.00% 0.00% 0.85% 0.00% New Hampshire 0.00% 0.00% 0.00% 0.03% 0.00% New Jersey 0.31% 0.00% 0.00% 2.74% 0.00% New Mexico 0.49% 0.00% 0.00% 0.00% 0.00% New York 3.47% 0.00% 0.00% 2.85% 0.00% North Carolina 0.00% 0.00% 0.00% 0.98% 0.00% North Dakota 0.25% 0.00% 0.00% 0.39% 0.00% Ohio 1.64% 0.00% 0.00% 0.91% 0.00% Oklahoma 0.00% 0.00% 0.00% 0.39% 0.00% Oregon 0.33% 0.00% 0.00% 1.11% 0.00% Pennsylvania 2.38% 0.00% 0.00% 2.83% 0.00% Puerto Rico 0.55% 0.13% 0.52% 4.90% 0.30% Rhode Island 0.75% 0.00% 0.00% 0.00% 0.00% South Carolina 0.64% 0.00% 0.00% 2.55% 0.00% South Dakota 0.00% 0.00% 0.00% 0.15% 0.00% Tennessee 0.00% 0.00% 0.00% 0.07% 0.00% Texas 5.84% 0.00% 0.00% 8.80% 0.00% U.S. Virgin Islands 0.00% 2.69% 0.00% 0.73% 1.56% Utah 0.00% 0.00% 0.00% 0.00% 0.00% Virginia 0.57% 88.60% 0.00% 2.54% 0.00% Washington 3.40% 0.00% 0.00% 1.79% 0.00% West Virginia 0.17% 0.00% 0.00% 0.00% 0.00% Wisconsin 6.61% 0.00% 0.00% 0.99% 0.00% Wyoming 0.15% 0.00% 0.00% 0.00% 0.00% Other tax-exempt 0.04% 0.00% 0.00% 0.41% 0.00% AMT 0.00% 0.00% 6.87% 14.86% 3.84% State specific (1) N/A % % N/A % * California and Minnesota have investment threshold requirements in order for funds to pass through exempt income from state obligations. The state holdings of **Interest on municipal obligations is generally subject to Interest on municipal obligations held indirectly through a mutual fund is subject to Co C Ca Or In In C (4)

5 Col. New York Tax-Exempt Col. Short-Term Municipal Bond Col. Tax-Exempt Alabama 0.00% 0.99% 0.26% Alaska 0.00% 0.66% 0.92% Arizona 0.00% 1.41% 1.41% Arkansas 0.00% 0.00% 0.00% California 0.00% 10.98%* 12.98%* Colorado 0.00% 0.99% 2.32% Connecticut 0.00% 1.29% 1.08% Delaware 0.00% 0.00% 0.21% District of Columbia 0.00% 0.24% 0.11% Florida 0.00% 5.71% 3.77% Georgia 0.00% 1.67% 1.96% Guam 0.00% 0.12% 0.14% Hawaii 0.00% 0.34% 0.83% Idaho 0.00% 0.00% 0.90% Illinois** 0.00% 11.72% 10.78% Indiana 0.00% 1.98% 1.95% Iowa 0.00% 2.69% 1.04% Kansas 0.00% 0.00% 0.29% Kentucky 0.00% 0.81% 1.57% Louisiana 0.00% 7.34% 3.21% Maine 0.00% 0.60% 0.00% Maryland 0.00% 0.56% 0.83% Massachusetts 0.00% 3.60% 6.37% Michigan 0.00% 3.18% 1.46% Minnesota 0.00% 1.01%* 3.93%* Mississippi 0.00% 0.04% 0.42% Missouri 0.00% 0.16% 1.72% Montana 0.00% 0.00% 0.00% Nebraska 0.00% 0.26% 0.65% Nevada 0.00% 1.43% 1.38% New Hampshire 0.00% 0.00% 0.00% New Jersey 0.00% 4.73% 2.90% New Mexico 0.00% 1.00% 0.44% New York 99.24% 14.27% 6.58% North Carolina 0.00% 1.29% 1.12% North Dakota 0.00% 2.37% 0.31% Ohio 0.00% 1.05% 1.41% Oklahoma 0.00% 0.25% 0.00% Oregon 0.00% 0.10% 0.40% Pennsylvania 0.00% 1.33% 2.26% Puerto Rico 0.76% 0.00% 2.07% Rhode Island 0.00% 0.60% 0.04% South Carolina 0.00% 1.25% 0.83% South Dakota 0.00% 0.05% 0.41% Tennessee 0.00% 0.73% 0.05% Texas 0.00% 3.57% 9.36% U.S. Virgin Islands 0.00% 0.00% 0.08% Utah 0.00% 0.26% 0.08% Vermont 0.00% 0.00% 0.00% Virginia 0.00% 0.40% 0.84% Washington 0.00% 4.11% 3.44% West Virginia 0.00% 0.74% 0.34% Wisconsin 0.00% 0.01% 3.92% Wyoming 0.00% 0.29% 0.22% Other tax-exempt 0.00% 1.82% 0.41% Total % % % AMT 7.67% 18.19% 10.63% State specific (1) % N/A N/A * California and Minnesota have investment threshold requirements in order for funds to pass through exempt income from state obligations. The state holdings of **Interest on municipal obligations is generally subject to Interest on municipal obligations held indirectly through a mutual fund is subject to Columbia s are distributed by Columbia Management Investment Distributors, Inc., member FINRA. Columbia s are managed by Columbia Management Investment Advisers, LLC. Columbia Threadneedle Investments is the global brand name of the Columbia Threadneedle group of companies. (5)

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