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Qualified dividend income—2008 year-end figures

The tables below show the percentage of 2008 dividend and net short-term capital gain distributions, by fund and share class, that are eligible for reduced tax rates as "qualified dividend income" (QDI) under the Jobs and Growth Tax Relief Reconciliation Act of 2003. Equity and balanced funds are likely to distribute QDI to shareholders; money market and bond funds will not distribute QDI.

QDI-eligible amounts, including any net short-term capital gains, are reported to shareholders in Box 1b of Form 1099-DIV. For those shareholders who do not receive a Form 1099-DIV, QDI-eligible amounts can be determined by applying the relevant percentages from the table to the dividend and net short-term capital gain distributions shown on the shareholder's 2008 year-end account statement.

Vanguard Funds with declared Qualified Dividend Income information QDI figures for Dividends QDI figures for Short term capital gains
Vanguard 500 Index Fund Investor Shares 100.00% 0.00%
Vanguard Asset Allocation Fund Investor Shares 81.12% 0.00%
Vanguard Balanced Index Fund Investor Shares 38.76% 0.00%
Vanguard Capital Opportunity Fund Investor Shares 100.00% 0.00%
Vanguard Capital Value Fund 100.00% 0.00%
Vanguard Convertible Securities Fund 20.32% 0.00%
Vanguard Developed Markets Index Fund 78.80% 0.00%
Vanguard Diversified Equity Fund 100.00% 0.00%
Vanguard Dividend Appreciation Index Fund Investor Shares 100.00% 0.00%
Vanguard Dividend Growth Fund 100.00% 0.00%
Vanguard Emerging Markets Stock Index Fund Investor Shares 64.33% 0.00%
Vanguard Energy Fund Investor Shares 81.28% 0.00%
Vanguard Equity Income Fund Investor Shares 100.00% 0.00%
Vanguard European Stock Index Fund Investor Shares 76.32% 0.00%
Vanguard Explorer Fund Investor Shares 100.00% 0.00%
Vanguard Extended Market Index Fund Investor Shares 70.19% 0.00%
Vanguard FTSE All-World ex-US Index Fund Investor Shares 73.82% 0.00%
Vanguard FTSE All-World ex-US Small-Cap Index Fund Investor Shares
Vanguard FTSE Social Index Fund Investor Shares 100.00% 0.00%
Vanguard Global Equity Fund 73.04% 0.00%
Vanguard Growth and Income Fund Investor Shares 100.00% 0.00%
Vanguard Growth Equity Fund 100.00% 0.00%
Vanguard Growth Index Fund Investor Shares 100.00% 0.00%
Vanguard Health Care Fund Investor Shares 97.70% 0.00%
Vanguard High Dividend Yield Index Fund Investor Shares 100.00% 0.00%
Vanguard International Explorer Fund 100.00% 0.00%
Vanguard International Growth Fund Investor Shares 74.83% 0.00%
Vanguard International Value Fund 70.67% 0.00%
Vanguard Large-Cap Index Fund Investor Shares 100.00% 0.00%
Vanguard LifeStrategy Conservative Growth Fund 27.59% 0.00%
Vanguard LifeStrategy Growth Fund 72.49% 0.00%
Vanguard LifeStrategy Income Fund 14.24% 0.00%
Vanguard LifeStrategy Moderate Growth Fund 45.62% 0.00%
Vanguard Managed Payout Distribution Focus Fund Investor Shares 0.00% 0.00%
Vanguard Managed Payout Growth and Distribution Fund Investor Shares 0.00% 0.00%
Vanguard Managed Payout Growth Focus Fund Investor Shares 0.00% 0.00%
Vanguard Market Neutral Fund Investor Shares 100.00% 8.21%
Vanguard Mid-Cap Growth Fund 100.00% 0.00%
Vanguard Mid-Cap Growth Index Fund Investor Shares 100.00% 0.00%
Vanguard Mid-Cap Index Fund Investor Shares 81.97% 0.00%
Vanguard Mid-Cap Value Index Fund Investor Shares 75.86% 0.00%
Vanguard Morgan Growth Fund Investor Shares 100.00% 0.00%
Vanguard Pacific Stock Index Fund Investor Shares 100.00% 0.00%
Vanguard Precious Metals and Mining Fund 100.00% 85.94%
Vanguard PRIMECAP Core Fund 100.00% 0.00%
Vanguard PRIMECAP Fund Investor Shares 100.00% 0.00%
Vanguard REIT Index Fund Investor Shares 1.46% 0.00%
Vanguard Selected Value Fund 85.24% 0.00%
Vanguard Small-Cap Growth Index Fund 70.11% 0.00%
Vanguard Small-Cap Index Fund Investor Shares 67.68% 0.00%
Vanguard Small-Cap Value Index Fund 71.76% 0.00%
Vanguard STAR Fund 36.45% 0.00%
Vanguard Strategic Equity Fund 85.27% 0.00%
Vanguard Strategic Small-Cap Equity Fund 94.34% 0.00%
Vanguard Target Retirement Income Fund 18.11% 0.00%
Vanguard Target Retirement 2005 Fund 25.56% 0.00%
Vanguard Target Retirement 2010 Fund 36.33% 0.00%
Vanguard Target Retirement 2015 Fund 44.27% 0.00%
Vanguard Target Retirement 2020 Fund 52.99% 0.00%
Vanguard Target Retirement 2025 Fund 60.31% 0.00%
Vanguard Target Retirement 2030 Fund 70.56% 0.00%
Vanguard Target Retirement 2035 Fund 75.86% 0.00%
Vanguard Target Retirement 2040 Fund 76.51% 0.00%
Vanguard Target Retirement 2045 Fund 75.82% 0.00%
Vanguard Target Retirement 2050 Fund 76.87% 0.00%
Vanguard Tax-Managed Balanced Fund 100.00% 0.00%
Vanguard Tax-Managed Capital Appreciation Fund Investor Shares 100.00% 0.00%
Vanguard Tax-Managed Growth and Income Fund Investor Shares 100.00% 0.00%
Vanguard Tax-Managed International Fund 100.00% 0.00%
Vanguard Tax-Managed Small-Cap Fund 93.10% 0.00%
Vanguard Total International Stock Index Fund 79.69% 0.00%
Vanguard Total Stock Market Index Fund Investor Shares 100.00% 0.00%
Vanguard Total World Stock Index Fund Investor Shares 100.00% 0.00%
Vanguard U.S. Growth Fund Investor Shares 100.00% 0.00%
Vanguard U.S. Value Fund 100.00% 0.00%
Vanguard Value Index Fund Investor Shares 100.00% 0.00%
Vanguard Wellesley Income Fund Investor Shares 31.58% 0.00%
Vanguard Wellington Fund Investor Shares 45.15% 0.00%
Vanguard Windsor Fund Investor Shares 100.00% 0.00%
Vanguard Windsor II Fund Investor Shares 100.00% 0.00%


Vanguard ETFs™ With Declared Qualified Dividend Income Information QDI Figures for Dividends QDI Figures for Short-Term Capital Gains
Vanguard Consumer Discretionary ETF 100.00% 0.00%
Vanguard Consumer Staples ETF 100.00% 0.00%
Vanguard Dividend Appreciation ETF 100.00% 0.00%
Vanguard Emerging Markets ETF 64.33% 0.00%
Vanguard Energy ETF 100.00% 0.00%
Vanguard Europe Pacific ETF 100.00% 0.00%
Vanguard European ETF 76.32% 0.00%
Vanguard Extended Market ETF 70.19% 0.00%
Vanguard Financials ETF 82.18% 0.00%
Vanguard FTSE All-World ex-US ETF 73.82% 0.00%
Vanguard Growth ETF 100.00% 0.00%
Vanguard Health Care ETF 100.00% 0.00%
Vanguard High Dividend Yield ETF 100.00% 0.00%
Vanguard Industrials ETF 100.00% 0.00%
Vanguard Information Technology ETF 100.00% 0.00%
Vanguard Large-Cap ETF 100.00% 0.00%
Vanguard Materials ETF 100.00% 0.00%
Vanguard Mega Cap 300 ETF 100.00% 0.00%
Vanguard Mega Cap 300 Growth ETF 94.53% 0.00%
Vanguard Mega Cap 300 Value ETF 100.00% 0.00%
Vanguard Mid-Cap ETF 81.97% 0.00%
Vanguard Mid-Cap Growth ETF 100.00% 0.00%
Vanguard Mid-Cap Value ETF 75.86% 0.00%
Vanguard Pacific ETF 100.00% 0.00%
Vanguard REIT ETF 1.46% 0.00%
Vanguard Small-Cap ETF 67.68% 0.00%
Vanguard Small-Cap Growth ETF 70.11% 0.00%
Vanguard Small-Cap Value ETF 71.76% 0.00%
Vanguard Telecommunication Services ETF 100.00% 0.00%
Vanguard Total Stock Market ETF 100.00% 0.00%
Vanguard Total World Stock ETF 100.00% 0.00%
Vanguard Utilities ETF 100.00% 0.00%
Vanguard Value ETF 100.00% 0.00%
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