Columbia Balanced Fund (CBALX) N-14 Registration statement for investment companies business combination

Consent of Independent Registered Public Accounting Firm

We consent to the references to our firm under the captions “Financial Highlights” in the Combined Proxy Statement/Prospectus and “Independent Registered Public Accounting Firms” in the Statement of Additional Information and to the incorporation by reference of our reports dated:

• November 20, 2009 with respect to the financial statements and financial highlights of Seligman Minnesota Municipal Fund included in the Annual Report for the year ended September 30, 2009;

• January 20, 2010 with respect to the financial statements and financial highlights of RiverSource Intermediate Tax-Exempt Fund included in the Annual Report for the year ended November 30, 2009; and

• October 20, 2010 with respect to the financial statements and financial highlights of Columbia Minnesota Tax-Exempt Fund included in the Annual Report for the year ended August 31, 2010

incorporated by reference into the Registration Statement (Form N-14) as filed with the Securities and Exchange Commission.

/s/ Ernst & Young LLP

Minneapolis, Minnesota

November 4, 2010