In this blog I have added some generic SharePoint 2010 List's column Limit
- You can have a maximum of 276 single line of text columns in one list
- You can have a maximum of 276 choice columns
- You can have a maximum of 48 calculated columns
- You can have a maximum of 30 million list items per list (varies depending on number of columns and usage)
- You can query no more than 5000 list items in a single list view