Saving For Child's Future

Can You Use 529 Funds for Study Abroad? Eligible Schools

Alvin Carlos
Published: August 3, 2023
Updated: February 8, 2026

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Saving for a child’s education is one of the biggest financial goals for many families. In the U.S., 529 college savings plans are a popular and tax-advantaged way to prepare for higher education. But what if your child wants to study abroad? Can you use 529 funds at a foreign university?

The short answer is yes — but only if certain rules are met. In this updated 2026 guide, we’ll explain how 529 plans can be used internationally, which schools qualify, what expenses are covered, recent law changes, and how to avoid common mistakes that could trigger taxes or penalties.

Table of Contents

Can a 529 plan be used for study abroad?

Yes, you can use a 529 plan to fund study abroad, as long as the school is an eligible educational institution under U.S. law. That means:

The school must be authorized to participate in the U.S. Department of Education’s Title IV federal student aid programs.
Withdrawals must be used for qualified higher education expenses (QHEEs) such as tuition, books, and housing, not travel or lifestyle costs.
Expenses must occur in the same calendar year as the 529 withdrawals.

Which foreign universities are 529 eligible?

For an educational institution to be eligible, it must participate in the U.S. Department of Education’s federal student aid programs. Many accredited colleges, universities, and vocational schools worldwide meet this requirement. However, you must confirm the eligibility of the specific institution where you plan to enroll.

As of November 2025, more than 400 foreign universities are eligible. This includes well-known institutions in Canada, the U.K., Europe, Australia, and Asia. A few examples:

University of Oxford (UK)
University of Toronto (Canada)
University of Melbourne (Australia)
Universidad de Navarra (Spain)

>> Tip: Don’t assume. Always verify eligibility with the DOE tool before making 529 withdrawals.

List of 529 eligible foreign universities 2026-2027

School Code	School Name	Address	City	State Code	Province	Country	Postal Code
G22291	UNIVERSITY OF LEICESTER	UNIVERSITY ROAD	LEICESTER	FC		ENGLAND
E01620	MIDDLEBURY COLLEGE - GERMANY	RHEINSTRASSE 42/III	MAINZ	FC		GERMANY	D-55116
E01621	MIDDLEBURY COLLEGE - ITALY	12 VIA VERDE	FLORENCE	FC		ITALY	50122
E01622	MIDDLEBURY COLLEGE - SPAIN	INSTITUTO INTERNACIONAL	MADRID	FC		SPAIN	28010
E01624	MIDDLEBURY COLLEGE - RUSSIA	37 PROSPEKT VERNADSKOGO	MOSCOW	FC		RUSSIA	117415
E01623	MIDDLEBURY COLLEGE - BREAD LOAF SCHOOL/E	LINCOLN COLLEGE	OXFORD	FC		ENGLAND	OX1 3DR
G04012	HEBREW UNIVERSITY OF JERUSALEM (THE)	MOUNT SCOPUS	JERUSALEM	FC		ISRAEL	91905
G05034	AMERICAN UNIVERSITY OF CAIRO	113 SHARIA KASR EL AINIPO BOX 2511	CAIRO	FC		EGYPT
G06677	MCGILL UNIVERSITY	845 SHERBROOKE STREET WEST	MONTREAL	CN	QUEBEC	CANADA	H3A 0G
G06683	UNIVERSITY OF GUELPH	UNIVERSITY CENTRE	GUELPH	CN	ONTARIO	CANADA	N1G 2W1
G06684	UNIVERSITY OF MANITOBA	ROOM 201 ADMINISTRATION BUILD	WINNIPEG	CN		CANADA
G06685	UNIVERSITY OF NEW BRUNSWICK (THE)	13 BAILEY DRIVE	FREDERICTION	CN	NEW BRUNSWICK	CANADA	E3B 5A3
G06686	UNIVERSITY OF OTTAWA	550 CUMBERLAND	OTTAWA	CN		CANADA
G06689	UNIVERSITY OF WINDSOR	401 SUNSET AVENUE	WINDSOR	CN	ONTARIO	CANADA	N9B 3P4
G06691	UNIVERSITY OF CAMBRIDGE - PEMBROKE	TRUMPINGTON STREET	CAMBRIDGE	FC		ENGLAND
G06693	LONDON SCHOOL OF ECONOMICS AND POLITICAL	HOUGHTON STREET	LONDON	FC		ENGLAND
G06694	UNIVERSITY OF LONDON - SCHOOL OF ORIENTA	THORNHAUGH STREET RUSSELL SQUARE	LONDON	FC		ENGLAND	WC1H 0X
G06697	QUEEN MARY UNIVERSITY OF LONDON	MILE END ROAD	LONDON	FC		ENGLAND	E1 4NS
G06699	UNIVERSITY OF SUSSEX	SUSSEX HOUSE, FALMER	BRIGHTON	FC	EAST SUSSEX	ENGLAND	BN1 9R
G06700	UNIVERSITY OF YORK	HESLINGTON	YORK	FC	NORTH YORKSHIRE	ENGLAND	YO10 5DD
G06710	FUNDACIÓN UNIVERSIDAD DE LAS AMERICAS PU	EX HACIENDA SANTA CATARINA MARTIR	SAN ANDRÉS CHOLULA	MX	PUEBLA	MEXICO	72810
G06850	UNIVERSITY OF CAMBRIDGE - DOWNING C	DOWNING COLLEGE	CAMBRIDGE	FC		ENGLAND
G06852	BISHOP'S UNIVERSITY	2600 COLLEGE STREET	SHERBROKE	CN	QUEBEC	CANADA	J1M 1Z
G06853	MCMASTER UNIVERSITY	1280 MAIN STREET WEST	HAMILTON	CN	ONTARIO	CANADA	L8S 4L
G06679	QUEEN'S UNIVERSITY AT KINGSTON	99 UNIVERSITY AVE	KINGSTON	CN	ONTARIO	CANADA	K7L 3N6
G08582	WILFRID LAURIER UNIVERSITY	75 UNIVERSITY AVENUE WEST	WATERLOO	CN		CANADA
G08586	SWANSEA UNIVERSITY	SINGLETON PARK	SWANSEA	FC		WALES	SA2 8PP
G08147	UNIVERSIDAD AUTONOMA DE GUADALAJARA	AV. PATRIA 1201	GUADALAJARA	MX	JALISCO	MEXICO	4410
G08148	UNIVERSITY OF WINNIPEG (THE)	515 PORTAGE AVENUE	WINNIPEG	CN	MANITOBA	CANADA	R3B 2E9
G08362	UNIVERSITY OF ALBERTA (THE)	116 STREET 85 AVENUE	EDMONTON	CN	ALBERTA	CANADA	T6G 2R3
G08363	MOUNT SAINT VINCENT UNIVERSITY	166 BEDFORD HIGHWAY	HALIFAX	CN	NOVA SCOTIA	CANADA	B3M 2J6
G08364	SAINT MARY'S UNIVERSITY	923 ROBIE STREET	HALIFAX	CN		CANADA
G08366	UNIVERSITE DE MONTREAL	2900 EDOURD-MONTPETIT BOULVARD	MONTREAL	CN		CANADA
G08368	CARLETON UNIVERSITY	1125 COLONEL BY DRIVE	OTTAWA	CN	Ontario	CANADA
G08369	UNIVERSITY OF BRITISH COLUMBIA	1206-1874 EAST MALL	VANCOUVER	CN	BRITISH COLUMBIA	CANADA	V6T 1Z
G08370	SAFA, UNIVERSITY OF VICTORIA	3800 FINNERTY ROAD	VICTORIA	CN	BC	CANADA	V8W 3P2
G08371	AMERICAN UNIVERSITY OF BEIRUT	BLISS STREET	BEIRUT	FC		LEBANON
G08373	TEL-AVIV UNIVERSITY	**	RAMAT-AVIV	FC		ISRAEL	69978
G08376	VRIJE UNIVERSITEIT AMSTERDAM	DE BOELELAAN 1105	AMSTERDAM	FC		THE NETHERLANDS	1081 HV
G08380	UNIVERSITY OF WARWICK	UNIVERSITY HOUSE	COVENTRY	FC		ENGLAND	CV4 8UW
G08383	UNIVERSITY OF GLASGOW	**	GLASGOW	FC		SCOTLAND
G08394	UNIVERSITY OF OXFORD	UNIVERSITY OFFICES	OXFORD	FC		ENGLAND	OX1 2JD
G08398	UNIVERSITY OF SHEFFIELD (THE)	UNION BLDG, WESTERN BANK	SHEFFIELD	FC		ENGLAND	S10 2TG
G08399	UNIVERSITY OF SOUTHAMPTON	HIGHFIELD	SOUTHAMPTON	FC		ENGLAND
G08587	UNIVERSITY OF DURHAM	THE PALATINE CENTRE	DURHAM	FC	CO DURHAM	ENGLAND	DH1 3LE
G08444	SIMON FRASER UNIVERSITY	8888 UNIVERSITY BOULEVARD	BURNABY	CN		CANADA
G08446	UNIVERSITY OF WESTERN ONTARIO (THE)	1151 RICHMOND STREET N.	LONDON	CN	ONTARIO	CANADA
G08452	ABERYSTWYTH UNIVERSITY	VISUALISATION CENTRE	ABERYSTWYTH	FC		WALES	SY23 3BF
G08460	UNIVERSITY OF NEWCASTLE UPON TYNE	6 KENSINGTON TERRACE	NEWCASTLE UPON TYNE	FC		ENGLAND	NE1 7R
G08461	UNIVERSITY OF SAINT ANDREWS	79 NORTH STREET - SAINT ANDREW	SAINT ANDREWS	FC		SCOTLAND
008512	UNIVERSITY OF THE WEST INDIES, MONA CAMP	MONA	KINGSTON	FC		JAMAICA	7
G08665	UNIVERSITY OF KENT AT CANTERBURY (THE)	UNIVERSITY OF KENT AT CANTERBURY	CANTERBURY	FC	KENT	ENGLAND	CT2 7NZ
G08670	UNIVERSITY OF NEW SOUTH WALES	GATE 9, HIGH STREET	UNSW, SYDNEY	FC	NSW	AUSTRALIA	2052
G08687	UNIVERSITY OF ESSEX	WIVENHOE PARK	COLCHESTER	FC	ESSEX	ENGLAND	CO4 3SQ
G08692	LEIDEN UNIVERSITY	RAPENBURG 70, PO BOX 9500	LEIDEN	FC		THE NETHERLANDS	2300 RA
G08693	CITY ST GEORGE'S, UNIVERSITY OF LONDON	CITY UNIVERSITY NORTHAMPTON SQUARE	LONDON	FC		ENGLAND	EC1V 0HB
E40858	CITY ST GEORGE'S, UNIVERSITY OF LONDON	CRANMER TERRACE	LONDON			ENGLAND	SW17 0R
G08908	THE UNIVERSITY OF BIRMINGHAM	EDGBASTON	BIRMINGHAM	FC		ENGLAND	B15 2TT
G09006	UNIVERSITY OF SALFORD (THE)	STUDENT ASSISTANCE, HUMPHREY BOOTH	SALFORD	FC		ENGLAND	M5 4WT
G09084	UNIV OF LONDON, BIRKBECK	MALET STREET	LONDON	FC		ENGLAND	WC1 E7HX
G09085	UNIV OF LONDON KING'S COLLEGE	STRAND	LONDON	FC		ENGLAND	WC2R 2LS
G09086	UNIVERSITY OF LONDON - ROYAL HOLLOWAY	EGHAM HILL	EGHAM	FC	SURREY	ENGLAND	TW20 0E
G09249	UNIVERSITY OF LIVERPOOL	FOUNDATION BUILDING	LIVERPOOL	FC		ENGLAND	L69 7Z
G09252	BROCK UNIVERSITY	1812 SIR ISAAC BROCK WAY	ST CATHARINES	CN	ONTARIO	CANADA
G09367	UNIVERSITY OF PRINCE EDWARD ISLAND	550 UNIVERSITY AVENUE	CHARLOTTETOWN	CN		CANADA
G09442	UNIVERSITY OF EXETER	THE QUEEN'S DRIVE	EXETER	FC	DEVON	ENGLAND	EX4 4QJ
G09444	UNIVERSITY OF LANCASTER	UNIVERSITY HOUSE	LANCASTER	FC		ENGLAND	LA1 4YW
G09486	TRINITY WESTERN UNIVERSITY	22500 UNIVERSITY DRIVE	LANGLEY	CN		CANADA
G09501	UNIVERSITY OF KING'S COLLEGE	6350 COBURG ROAD	HALIFAX	CN		CANADA
G09503	MOUNT ALLISON UNIVERSITY	65 YORK STREET	SACKVILLE	CN		CANADA
G09500	MEMORIAL UNIVERSITY OF NEWFOUNDLAND	ELIZABETH AVENUE	SAINT JOHN'S	CN		CANADA
G09808	UNIVERSITY OF STRATHCLYDE	RICHMOND STREET	GLASGOW	FC		SCOTLAND
G09860	UNIVERSITY OF SURREY	STAG HILL	GUILDFORD	FC	SURREY	ENGLAND	GU2 7XH
G09927	UNIVERSITY OF CAMBRIDGE - FITZWILLI	STOREY'S WAY	CAMBRIDGE	FC		ENGLAND	CB3 OD
G10980	SOMERVILLE COLLEGE	WOODSTOCK ROAD	OXFORD	FC		ENGLAND	OX2 6H
G10084	UNIVERSITY OF CAPE TOWN	LOVERS WALK RONDEBOSCH 7701	CAPE TOWN	FC		SOUTH AFRICA	8001
G10087	UNIVERSITY OF OXFORD ST PETER'S COLLEGE	NEW INN HALL STREET	OXFORD	FC		UNITED KINGDOM	OX1 2DL
G10089	ROYAL CENTRAL SCHOOL OF SPEECH & DRAMA	ETON AVENUE	LONDON	FC		ENGLAND	NW3 3H
G10090	UNIVERSITY OF OXFORD - BALLIOL COLL	BROAD STREET	OXFORD	FC		ENGLAND
G10143	UNIVERSITY OF READING	WHITEKNIGHTS	READING	FC	BERKSHIRE	ENGLAND	RG6 6UA
G10157	CARDIFF UNIVERSITY	FINANCE OFFICE, PO BOX 497,	CARDIFF	FC		WALES	CF10 3XR
G10188	UNIVERSITY COLLEGE DUBLIN, NATIONAL UNIV	UCD LEGAL OFFICE	DUBLIN 4	FC		IRELAND
G10190	UNIVERSITY OF CAMBRIDGE CHURCHILL C	CHURCHILL COLLEGE	CAMBRIDGE	FC		UNITED KINGDOM	CB3 0DS
G10675	REGENT COLLEGE	5800 UNIVERSITY BLVD	VANCOUVER	CN	BC	CANADA	V6T2E4
G10418	INST TEC Y DE ESTSUPER DE MONTERRE	AV. EUGENIO GARZA SADA NO. 2501	MONTERREY	MX	NUEVO LEON	MEXICO
G10456	UNIVERSITY OF HAIFA	199 ABA KHOUSHY AVE.	HAIFA	FC		ISRAEL	3498838
G10472	INST EUROPEEN OPEEN D'ADMINISTRATIO	BOULEVARD DE CONSTANCE	FONTAINEBLEAU	FC		FRANCE
G10520	TRINITY LABAN CONSERVATOIRE OF MUSIC AND	KING CHARLES COURT	GREENWICH	FC	LONDON	ENGLAND	SE10 9JF
G10676	UNIVERSIDAD DE MONTERREY	APDO 4442 SUC H MONTERREY	NUEVO LEON	MX		MEXICO
G10574	LONDON FILM SCHOOL	24 SHELTON STREET	LONDON	FC		ENGLAND	WC2H 9U
G10588	AUSTRALIAN NATIONAL UNIVERSITY	INTERNATIONAL EDUCATION OFFICE	CANBERRA	FC		AUSTRALIA
G10594	RICHMOND, THE AMERICAN INT UNI IN LONDON	QUEENS ROAD RICHMOND	SURREY	FC		ENGLAND	TW10 6JP
G10599	INST D'ETUDES POLITIQUES DE PARIS	27 RUE SAINT-GUILLAUME	PARIS	FC	CEDEX -07	FRANCE	75337
G10681	MACQUARIE UNIVERSITY	BUILDING E3A LEVEL 1	NEW SOUTH WALES	FC	NEW SOUTH WALES	AUSTRALIA	2109
G10692	UNIVERSITY OF QUEENSLAND (THE)	INTERNATIONAL EDUCATION DIRECTORATE	BRISBANE	FC	QUEENSLAND	AUSTRALIA	4072
G10720	TORONTO METROPOLITAN UNIVERSITY	350 VICTORIA STREET	TORONTO	CN	ONTARIO	CANADA	M5B 2K3
G10794	BRISTOL OLD VIC THEATRE SCHOOL	1-2 DOWNSIDE ROAD	BRISTOL	FC	UNITED KINGDOM	ENGLAND	BS8 2X
G10797	NATIONAL UNIVERSITY OF IRELAND, MAY	NUI MAYNOOTH	MAYNOOTH	FC	CO. KILDARE	IRELAND
G10816	KINGSTON UNIVERSITY	RIVER HOUSE 53-57 HIGH STREET	KINGSTN UPN THMS	FC		ENGLAND	KT1 1LQ
G10864	UNIVERSITY OF DUNDEE	NETHERGATE	DUNDEE	FC		SCOTLAND	DD1 4HN
G10866	UNIVERSITY OF OXFORD - MAGDALEN COLLEGE	HIGH STREET	OXFORD	FC		UNITED KINGDOM	OX1 4AU
G10867	UNIVERSITY OF OXFORD ST JOHN'S COLL	ST. GILES	OXFORD	FC		ENGLAND
G10914	MONASH UNIVERSITY	WELLINGTON ROAD CLAYTON	VICTORIA	FC		AUSTRALIA
G10942	UNIVERSITY OF OXFORD - ST HUGH'S CO	**	OXFORD	FC		ENGLAND
G10977	UNIVERSIDAD CENTRAL DEL ESTE	AVENIDA CIRCUNVALACION	SAN PEDRO DE MACORIS	FC		DOMINICAN REPUBLIC
G10999	UNIV OF OXFORD - WADHAM COLLEGE	PARKS ROAD	OXFORD	FC		ENGLAND	OX1 3PN
G11054	UNIVERSITY OF OXFORD - ST ANNE'S CO	**	OXFORD	FC		ENGLAND
G11056	UNIVERSITY OF OXFORD - UNIVERSITY C	**	OXFORD	FC		ENGLAND
G11057	UNIVERSITY OF OXFORD - TRINITY COLL	**	OXFORD	FC		ENGLAND
G11058	UNIVERSITY OF OXFORD-ST EDMUND HALL	QUEEN'S LANE	OXFORD	FC		ENGLAND	OX1 4AR
G11060	UNIVERSITY OF OXFORD - QUEEN'S COLL	HIGH STREET	OXFORD	FC		ENGLAND
G11061	UNIVERSITY OF OXFORD - PEMBROKE COL	**	OXFORD	FC		ENGLAND
G11063	UNIVERSITY OF OXFORD - NUFFIELD COLLEGE	1 NEW ROAD	OXFORD	FC		ENGLAND
G11064	UNIVERSITY OF OXFORD - NEW COLLEGE	**	OXFORD	FC		ENGLAND
G11065	UNIVERSITY OF OXFORD MERTON COLLEGE	**	OXFORD	FC		ENGLAND
G11066	UNIVERSITY OF OXFORD - LINCOLN COLLEGE	TURL STREET	OXFORD	FC		ENGLAND
G11068	UNIVERSITY OF OXFORD - JESUS COLLEGE	TURL STREET	OXFORD	FC		ENGLAND
G11069	UNIVERSITY OF OXFORD - HERTFORD COLLEGE	HERTFORD COLLEGE	OXFORD	FC		ENGLAND
G11070	UNIVERSITY OF OXFORD EXETER COLLEGE	EXETER COLLEGE	OXFORD	FC		UNITED KINGDOM	OX1 3DP
G11071	UNIV OF OXFORD - CHRIST CHURCH	ST ALDATES	OXFORD	FC	OXFORDSHIRE	ENGLAND	OX1 1DP
G11091	FLINDERS UNIVERSITY OF S AUSTRALIA	STURT ROAD	BEDFORD PARK	FC		AUSTRALIA
G11214	UNIVERSITY OF THE WITWATERSRAND	1 JAN SMUTS AVE	JOHANNESBURG	FC	GAUTENG	SOUTH AFRICA	2001
G10789	UNIVERSITY OF OXFORD - WORCESTER CO	WORCESTER STREET	OXFORD	FC		ENGLAND
G11567	IMPERIAL COLLEGE LONDON	SOUTH KENSINGTON CAMPUS	LONDON	FC		ENGLAND	SW7 2AZ
G11679	UNIVERSITY OF BATH	CLAVERTON DOWN	BATH	FC	SOMERSET	ENGLAND	BA2 7A
G11758	UNIV OF CAMBRIDGE - PETERHOUSE	PETERHOUSE	CAMBRIDGE	FC		UNITED KINGDOM	CB2 1RD
G11764	ROYAL ACADEMY OF MUSIC	MARYLEBONE ROAD	LONDON	FC		ENGLAND
G11765	GOLDSMITHS' COLLEGE-UNIV OF LONDON	NEW CROSS	LONDON	FC		ENGLAND	SE14 6NW
G12078	VICTORIA UNIV OF WELLINGTON	INTERNATIONAL OFFICE	WELLINGTON	FC		NEW ZEALAND	6140
G12096	ECOLE HÔTELIERE DE LAUSANNE	ROUTE DE COJONNEX 18	LAUSANNE 25	FC	VAUD	SWITZERLAND	1000
G12136	VICTORIA UNIV OF MANCHESTER (THE)	OXFORD ROAD	MANCHESTER	FC		ENGLAND	M13 9PL
G12206	JAMES COOK UNIVERSITY	1 JAMES COOK DRIVE	TOWNSVILLE	FC	QUEENSLAND	AUSTRALIA	4811
G12211	ALGONQUIN COLLEGE OF APPLIED ARTS & TECH	1385 WOODROFFE AVENUE	OTTAWA	CN	ONTARIO	CANADA	K2G IV8
G12215	BIRMINGHAM CITY UNIVERSITY	UNIVERSITY HOUSE	BIRMINGHAM	FC	WEST MIDLANDS	ENGLAND	B5 5JU
G12223	JAGIELLONIAN UNIVERSITY COLLEGIUM M	12 ST. ANNY STREET	KRAKOW	FC		POLAND	31 008
G12258	ASTON UNIVERSITY	ASTON TRIANGLE	BIRMINGHAM	FC		ENGLAND	B4 7ET
G12275	UNIVERSITY OF OXFORD - WOLFSON COLL	LINTON ROAD	OXFORD	FC		ENGLAND
G12302	GONVILLE & CAIUS COLLEGE	TRINITY STREET	CAMBRIDGE	FC		UNITED KINGDOM	CB2 1TA
G12335	ROYAL COLLEGE OF MUSIC	PRINCE CONSORT ROAD	LONDON	FC		ENGLAND	SW7 2BS
G12540	UNIVERSIDAD DE NAVARRA	RELACIONES INTERNACIONALES	PAMPLONA	FC		SPAIN	E-31009
G21623	UNIVERSIDAD DE NAVARRA - IESE BUSINESS S	AV. PEARSON, 21	BARCELONA	FC	BARCELONA	SPAIN	08034
G12802	PONTIFICIA UNIV CATOLICA MAD Y MAES	AUTOPISTA DUARTE KM 1 1/2	SANTIAGO	FC		DOMINICAN REPUBLIC
G12811	INSTITUTO TECNOLOGICO DE SANTO DOMINGO	AVENIDA DE LOS PROCERES 49, GALA	SANTO DOMINGO	FC	DISTRITO NACIONAL	DOMINICAN REPUBLIC	10602
G12839	UNIVERSITY OF CAMBRIDGE - SAINT JOH	**	CAMBRIDGE	FC		ENGLAND
G12978	UNIVERSITY OF HUDDERSFIELD (THE)	QUEENSGATE	HUDDERSFIELD	FC		ENGLAND
G13153	MASSEY UNIVERSITY	TENNENT DRIVE	PALMERSTON NORTH	FC		NEW ZEALAND	442
G20524	DARWIN COLLEGE	SILVER STREET	CAMBRIDGE	FC		ENGLAND	CB3 9EU
G20533	CENTRO DE ESTUDIOS UNIVERSITARIOS D	CALLE SAN FRANCISCO NO. 1139 F	ENSENADA	MX		MEXICO
G20824	UNIVERSITY OF CAMBRIDGE - QUEEN'S COL	SILVER STREET	CAMBRIDGE	FC		UNITED KINGDOM	CB3 9ET
G20834	UNIVERSITY OF CAMBRIDGE - WOLFSON C	BARTON ROAD	CAMBRIDGE	FC		ENGLAND
G20874	UNIVERSITY OF CAMBRIDGE - NEWNHAM C	SIDGWICK AVENUE	CAMBRIDGE	FC		UNITED KINGDOM	CB3 9DF
G20879	OXFORD BROOKES UNIVERSITY	GIPSY LANE	HEADINGTON	FC	OXFORD	ENGLAND	OX3 0B
G20955	LONDON BUS SCHOOL	SUSSEX PLACE	LONDON	FC		ENGLAND
G21021	KINGSWOOD UNIVERSITY	26 WESTERN STREET	SUSSEX	CN	NEW BRUNSWICK	CANADA	E4E 5L2
G21086	LONDON ACADEMY OF MUSIC & DRAMATIC	TOWER HOUSE 226 CROMWELL ROAD	LONDON	FC		ENGLAND	SW5 OSR
G21166	CANADIAN MEMORIAL CHIROPRACTIC COLL	6100 LESLIE STREET	TORONTO	CN	ONTARIO	CANADA	M2H 3J1
G21167	UNIVERSITY OF CAMBRIDGE - LUCY CAVE	LADY MARGARET ROAD	CAMBRIDGE	FC		UNITED KINGDOM	CB3 0BU
G21200	UNIV OF LONDON - COURTALD INST OF A	SOMERSET HOUSE STRAND	LONDON	FC		ENGLAND
G21334	UNIVERSITY OF CAMBRIDGE - SIDNEY SU	SIDNEY STREET	CAMBRIDGE	FC		UNITED KINGDOM
G21420	UNIVERSITY OF CAMBRIDGE - HOMERTON	HOMERTON COLLEGE	CAMBRIDGE	FC		UNITED KINGDOM	CB2 8PH
G21497	UNIVERSITY OF WINCHESTER (THE)	SPARKFORD ROAD	WINCHESTER	FC	HAMPSHIRE	ENGLAND	S022 4NR
G21670	PRAIRIE BIBLE INST	BOX 4000 319 5TH AVENUE N	THREE HILLS	CN		CANADA
G21674	UNIVERSITY OF CAMBRIDGE - CORPUS CH	TRUMPINGTON STREET	CAMBRIDGE	FC	Cambridgeshire	UNITED KINGDOM	CB2 1RH
G21805	MIDDLESEX UNIVERSITY	THE BURROUGHS	LONDON	FC		ENGLAND	NW4 4BT
G21860	UNIVERSITY OF CAMBRIDGE - MAGDALENE	MAGDALENE STREET	CAMBRIDGE	FC		UNITED KINGDOM	CB3 0AG
G21861	UNIVERSITY OF CAMBRIDGE - EMMANUEL	ST. ANDREWS STREET	CAMBRIDGE	FC		ENGLAND	CB2 3AP
G21948	UNIVERSITY OF THE WEST OF ENGLAND	FRECHAY CAMPUS	BRISTOL	FC		ENGLAND	BS16 1QY
G21951	UNIV OF WESTMINSTER	309 REGENT STREET	LONDON	FC		ENGLAND	W1R 8AL
G21967	GUILDHALL SCHOOL OF MUSIC & DRAMA	SILK STREET	LONDON	FC		ENGLAND	EC2Y 8D
G22011	COLUMBIA BIBLE COLLEGE	2940 CLEARBROOK ROAD	ABBOTSFORD	CN		CANADA
G22073	UNIVERSITY OF CAMBRIDGE - CHRIST'S	CHRIST'S COLLEGE	CAMBRIDGE	FC		UNITED KINGDOM	CB2 3BU
G22095	UNIVERSITEIT UTRECHT	STUDENTENSERVICE	UTRECHT	FC		THE NETHERLANDS	3584 CS
G22100	UNIV OF LONDON - LONDON SCHOOL OF H	KEPPEL STREET GOWER STREET	LONDON	FC		ENGLAND
G22253	UNIVERSITY OF CANTERBURY	LEVEL 1, REGISTRY	CHRISTCHURCH	FC		NEW ZEALAND	8140
G22296	SACKLER SCHOOL OF MEDICINE	TEL-AVIV UNIVERSITY	RAMAT AVIV	FC		ISRAEL
G22321	UNIVERSITY OF CAMBRIDGE	WOLLASTON ROAD	CAMBRIDGE	FC		ENGLAND	CB1 2EW
G22353	LONDON METROPOLITAN UNIVERSITY	166-220 HOLLOWAY ROAD	LONDON	FC		ENGLAND	N78DB
G22444	AMERICAN UNIV OF THE CARIBBEAN	#1 UNIVERSITY DRIVE	CUPECOY	FC		ST. MAARTEN
G22460	ROSS UNIVERSITY - MEDICAL SCHOOL	499 THORNALL STREET	EDISON	NJ		BARBADOS
G22666	UNIVERSITY OF LONDON - SAINT GEORGE	CRANMER TERRACE TOOTING	LONDON	FC		ENGLAND
G22718	UNIV OF OXFORD - CAMPION HALL	BREWER STREET	OXFORD	FC		ENGLAND	OX1 1QS
G22719	UNIVERSITY OF OXFORD - BLACKFRIARS	SAINT GILES	OXFORD	FC		ENGLAND	OX1 3LY
G22722	UNIVERSITY OF CAMBRIDGE - MURRAY EDWARDS	HUNTINGDON ROAD	CAMBRIDGE	FC		UNITED KINGDOM	CB3 0DF
G22779	ROSS UNIV - SCH OF VETERINARY MED	499 THORNALL STREET	EDISON	NJ		ST. KITTS-NEVIS
G22934	ECOLE DES HAUTES ETUDES COMMERCIALES	1 RUE DE LA LIBERATION	JOUY-EN-JOSAS	FC	CEDEX	FRANCE	78351
G22963	UNIVERSITY OF CAMBRIDGE - JESUS COL	JESUS COLLEGE	CAMBRIDGE	FC		UNITED KINGDOM	CB5 8BL
G23105	DE MONTFORT UNIVERSITY	THE GATEWAY	LEICESTER	FC	LEICESTERSHIRE	ENGLAND	LE1 9BH
G23205	ROYAL NORTHERN COLLEGE OF MUSIC	124 OXFORD ROAD	MANCHESTER	FC		ENGLAND	M20 2QW
G23389	UNIVERSITY FOR THE CREATIVE ARTS	FALKNER ROAD	FARNHAM	FC	SURREY	ENGLAND	GU9 7DS
G23518	UNIVERSIDAD IBEROAMERICANA (UNIBE	AVENUE FRANCIA 129	SANTO DOMINGO	FC		DOMINICAN REPUBLIC
G23521	UNIVERSITY OF PLYMOUTH	DRAKES CIRCUS	PLYMOUTH	FC		ENGLAND
G24967	NATIONAL FILM & TELEVISION SCHOOL	BEACONSFIELD STUDIO, STATION ROAD	BEACONSFIELD, BUCKS	FC		ENGLAND	HP9 1LG
G25616	SOUTHAMPTON SOLENT UNIVERSITY	EAST PARK TERRACE	SOUTHAMPTON	FC		ENGLAND	SO14 0YN
E40437	FAIRLEIGH DICKINSON UNIVERSITY - VANCOUV	842 CAMBIE STREET	VANCOUVER	CN	VANCOUVER, BC	CANADA	V6B2P6
G25772	SALVATION ARMY WM & CATHERINE BOOTH	447 WEBB PLACE	WINNIPEG	CN	MANITOBA	CANADA	R3B 2P
G25796	MURDOCH UNIVERSITY	90 SOUTH STREET	MURDOCH PERTH	FC	WESTERN AUSTRALIA	AUSTRALIA	6150
G25880	UNIVERSITY OF ULSTER	CROMORE ROAD	COLERAINE	FC	CO LONDONDERRY	NORTHERN IRELAND	BT52 1SA
G25938	CONCORDIA UNIVERSITY OF EDMONTON	7128 ADA BOULEVARD	EDMONTON	CN	ALBERTA	CANADA	T5B 4E4
G26117	DUBLIN CITY UNIVERSITY	COLLINS AVENUE GLASNEVIN	DUBLIN 9	FC		IRELAND
G26119	KING'S UNIVERSITY (THE)	9125 50 STREET	EDMONTON	CN	ALBERTA	CANADA	T6B 2H3
030224	COLLEGE OF THE MARSHALL ISLANDS	OCEANSIDE ULIGA - PO BOX 1258	MAJURO	MH		MICRONESIA
G30294	KEELE UNIVERSITY	**	KEELE	FC	STAFFORDSHIRE	ENGLAND	ST5 5BG
G30295	NORTHUMBRIA UNIVERSITY	ELLISON BLDG ELLISON PL	NEWCASTLE UPON TYNE	FC		ENGLAND	NE1 8ST
G30333	MANCHESTER METROPOLITAN UNIV	ALL SAINTS BUILDING	MANCHESTER	FC		ENGLAND	M15 6BX
G30450	UNIVERSITY OF EAST LONDON	ROMFORD ROAD	LONDON	FC		ENGLAND
G30672	UNIVERSITY OF SYDNEY	LEVEL 4 F23 ADMINISTRATION BUILDING	THE UNIVERSITY OF SYDN	FC	NSW	AUSTRALIA	2006
G30738	UNIVERSITY OF DEBRECEN	EGYETEM TER 1.	DEBRECEN	FC		HUNGARY	H-4032
G30783	VANCOUVER SCHOOL OF THEOLOGY	6015 WALTER GAGE ROAD	VANCOUVER	CN	BRITISH COLUMBIA	CANADA	V6T 1Z1
G30843	UNIVERSITY OF LIMERICK	NATIONAL TECHNOLOGICAL PARK	LIMERICK	FC		IRELAND
G30851	UNIVERSITY OF WOLVERHAMPTON	WULFRUNA STREET	WOLVERHAMPTON	FC		ENGLAND	WV1 1LY
G30914	UNIVERSITY OF WOLLONGONG	NORTHFIELDS AVENUE	WOLLONGONG	FC		AUSTRALIA
G30917	POZNAN UNIVERSITY OF MEDICAL SCIENCES	10 FREDRY ST.	POZNAN	FC		POLAND	61- 701
G30925	NOTTINGHAM TRENT UNIVERSITY	50 SHAKESPEARE STREET	NOTTINGHAM	FC		ENGLAND
G30954	BOND UNIVERSITY	C/O ACADEMIC SERVICES	GOLD COAST	FC	QUEENSLAND	AUSTRALIA	4229
G30959	ESSEC BUSINESS SCHOOL	3, AVENUE BERNARD-HIRSCH - CS 50105	CERGY-PONTOISE CEDEX	FC		FRANCE	F-95021
G30961	LA TROBE UNIVERSITY	BUNDOORA CAMPUS	MELBOURNE	FC	VICTORIA	AUSTRALIA	3083
G31048	GRIFFITH UNIVERSITY	GOLD COAST CAMPUS	QUEENSLAND 4211	FC		AUSTRALIA
G31504	UNIVERSITY OF TECHNOLOGY SYDNEY	INTERNATIONAL PROGRAMS OFFICE	SYDNEY	FC		AUSTRALIA	NSW 2007
G32733	CANADIAN COLLEGE OF NATUROPATHIC ME	1255 SHEPPARD AVENUE EAST	TORONTO	CN	ONTARIO	CANADA	M2K 1E2
G32873	LIVERPOOL INSTITUTE FOR PERFORMING ARTS	MOUNT STREET	LIVERPOOL	FC		ENGLAND	L1 9HF
G32983	ALBERTA UNIVERSITY OF THE ARTS	1407 - 14TH AVENUE NW	CALGARY	CN	ALBERTA	CANADA	T2N 4R3
G33004	FIRST FACULTY OF MEDICINE, CHARLES UNIV.	KATERINSKA 32	PRAGUE 2	FC		CZECH REPUBLIC	121 08
G33293	JOHN CABOT UNIVERSITY	VIA DELLA LUNGARA 233	ROME	FC		ITALY	00165
G33333	MEDICAL UNIVERSITY OF LUBLIN	AL. RACLAWICKIE 1	LUBLIN	FC		POLAND	20-059
G33343	UNIVERSIDAD NORDESTANA	SECCION LOS ARROYOS	SAN FRANCISCO DE MACORI	FC		DOMINICAN REPUBLIC
G33354	BURMAN UNIVERSITY	6730 UNIVERSITY DRIVE	LACOMBE	CN	ALBERTA	CANADA	T4L 2E5
G33423	GLASGOW CALEDONIAN UNIVERSITY	70 COWCADDEN ROAD	GLASGOW	FC		SCOTLAND
G33485	REDEEMER UNIVERSITY	777 GARNER ROAD EAST	ANCASTER	CN	ONTARIO	CANADA	L9K 1J4
G33494	QUEEN MARGARET UNIVERSITY, EDINBURGH	QUEEN MARGARET UNIVERSITY DRIVE	EDINBURGH	FC		SCOTLAND	EH21 6UU
G33523	LONDON SOUTH BANK UNIVERSITY	103 BOROUGH ROAD	LONDON	FC		ENGLAND	SEL 0AA
G33773	CARDIFF METROPOLITAN UNIVERSITY	LLANDAFF	CARDIFF	FC		WALES	CF5 2YB
G34203	HOLLAND COLLEGE	CHARLOTTETOWN CENTER	CHARLOTTETOWN	CN		CANADA
G34353	ANGLIA RUSKIN UNIVERSITY	EAST ROAD	CAMBRIDGE	FC	CAMBRIDGESHIRE	ENGLAND	CB1 1PT
G34423	AMERICAN UNIVERSITY IN BULGARIA	1 GEORGI IZMIRLIEV SQUARE	BLAGOEVGRAD	FC		BULGARIA	2700
G34603	KATHOLISCHE HOCHSCHULE ITI	SCHLOSSGASSE 21	TRUMAU	FC		AUSTRIA	2521
G34733	UNIVERSITY OF THE ARTS LONDON	272 HIGH HOLBORN	LONDON	FC		ENGLAND	WC1V 7EY
G34923	UNIVERSITY OF OXFORD - GREEN TEMPLETON C	WOODSTOCK ROAD	OXFORD	FC	OXFORDSHIRE	ENGLAND	OX2 6HG
G35073	UNIVERSITY OF SUNDERLAND	EDINBURGH BUILDING	SUNDERLAND	FC	UNITED KINGDOM	ENGLAND	SR1 3SD
G35173	UNIVERSITY OF BRIGHTON	MITHRAS HOULSE LEWES ROAD	BRIGHTON	FC	EAST SUSSEX	ENGLAND	BN2 4AT
G35183	EUROPEAN GRADUATE SCHOOL (EGS)	SEEWJINENSTRASSE 6	VISP	FC		SWITZERLAND	3930
G35333	BATH SPA UNIVERSITY	NEWTON PARK	BATH	FC		ENGLAND	BA2 9BN
G35473	UNIVERSITY OF SOUTH WALES	LLANTWIT ROAD, TREFOREST	PONTYPRIDD	FC	SOUTH WALES	WALES	CF37 1DL
G35803	LIVERPOOL JOHN MOORES UNIVERSITY	EGERTON CT, RODNEY ST.	LIVERPOOL	FC	MERSEYSIDE	ENGLAND	L3 5U2
G35943	GRENOBLE ECOLE DE MANAGEMENT	12 RUE PIERRE SÉMARD	GRENOBLE	FC		FRANCE	38000
G35973	JAGIELLONIAN UNIVERSITY	24 GOLEBIA	KRAKOW	FC	MALOPOLSKA	POLAND	31 007
G36133	UNIV OF NORTHERN BRITISH COLUMBIA	3333 UNIVERSITY WAY	PRINCE GEORGE	CN	BRITISH COLUMBIA	CANADA	V2N 4Z9
G36193	UNIVERSITY OF GREENWICH	30 PARK ROW	LONDON	FC		ENGLAND	SE10 9LS
G36743	ABERTAY UNIVERSITY	KYDD BUILDING	DUNDEE	FC		SCOTLAND	DD1 1HG
G36844	UNIVERSITY OF LINCOLN	BRAYFORD POOL	LINCOLN	FC	LINCOLNSHIRE	ENGLAND	LN6 7TS
G36943	UNIVERSITY OF CHICHESTER	BISHOP OTTER CAMPUS	CHICHESTER	FC	WEST SUSSEX	ENGLAND	PO19 6PE
037283	UNIVERSITY OF DERBY	KEDLESTON ROAD	DERBY	FC	DERBYSHIRE	ENGLAND	DE22 1GB
037643	ST. MATTHEW'S UNIVERSITY SCHOOL OF MEDIC	SAFE HAVEN, LEEWARD THREE SMB	GRAND CAYMAN	FC	CAYMAN ISLANDS	BRITISH WEST INDIES
G37703	NAZARENE THEOLOGICAL COLLEGE	DENE ROAD, DIDSBURY	MANCHESTER	FC		ENGLAND	M2O 2GU
037765	UNIVERSIDAD DE LA SALLE BAJIO, A.C.	AV. UNIVERSIDAD # 602	LEÓN	MX	GUANAJUATO	MEXICO	C.P. 371
G37803	SABA UNIVERSITY SCHOOL OF MEDICINE	ROUND HILL CAMPUS	THE BOTTOM	FC		THE NETHERLANDS
037843	MEDICAL UNIVERSITY OF BIALYSTOK	UL. KILINSKIEGO 1	BIALYSTOK	FC		POLAND	PL 15_08
G38073	ROSE BRUFORD COLLEGE OF THEATRE AND PERF	LAMORBEY PARK	SIDCUP	FC	KENT	ENGLAND	DA15 9DF
G38164	AMERICAN GRADUATE SCHOOL IN PARIS	101 BOULEVARD RASPAIL	PARIS	FC		FRANCE	75006
G38243	ROYAL VETERINARY COLLEGE (THE), UNIVERSI	ROYAL COLLEGE STREET	LONDON	FC		ENGLAND	NW1 0TU
G38293	INTERNATIONAL CHRISTIAN COLLEGE	110 ST JAMES ROAD	GLASGOW	FC	UK	SCOTLAND	G4 OPS
G38463	PACIFIC LIFE BIBLE COLLEGE	15030 66 A AVENUE	SURREY	CN	BRITISH COLUMBIA	CANADA	V3S 2A5
G38473	CRANDALL UNIVERSITY	333 GORGE ROAD	MONCTON	CN	NEW BRUNSWICK	CANADA	E1C 9L7
G38594	FALMOUTH UNIVERSITY	WOODLANE	FALMOUTH	FC	CORNWALL	ENGLAND	TR11 4RH
038733	COPENHAGEN BUSINESS SCHOOL	SOLBJERG PLADS 3	FREDERIKSBERG	FC		DENMARK	DK-2000
G39003	MEDICAL UNIVERSITY OF THE AMERICAS	POTWORKS ESTATE	NEVIS	FC	NEVIS	ST. KITTS-NEVIS
039453	UNIVERSITY OF WEST LONDON	WEST LONDON CAMPUS	LONDON	FC		ENGLAND	W5 5RF
G39743	ST. GEORGE'S UNIVERSITY, SCHOOL OF VETER	UNIVERSITY CENTRE	ST.GEORGE'S	FC		GRENADA
G40214	AMERICAN COLLEGE, DUBLIN LIMITED (THE)	1 MERRION SQUARE	DUBLIN 2	FC		IRELAND
G40323	YORK ST JOHN UNIVERSITY	LORD MAYOR'S WALK	YORK	FC		ENGLAND	Y031 7EX
G40703	RAPHAEL RECANATI INTERNATIONAL SCHOOL, T	KANFEI NESHARIM STREET	HERZLIYA	FC		ISRAEL	46150
G40763	NEWCASTLE COLLEGE	RYE HILL CAMPUS	NEWCASTLE UPON TYNE	FC		ENGLAND	NE4 7SA
G40854	NEW ZEALAND COLLEGE OF CHIROPRACTIC	6 HARRISON ROAD	MT WELLINGTON	FC	AUCKLAND	NEW ZEALAND	1050
G41159	LIVERPOOL HOPE UNIVERSITY	HOPE PARK	LIVERPOOL	FC		ENGLAND	L16 9JD
G41163	EDHEC BUSINESS SCHOOL	24 AVENUE GUSTAVE DELORY	ROUBAIX CEDEX 1	FC		FRANCE	59057
G41286	UNIVERSITY OF WORCESTER	HENWICK GROVE	WORCESTER	FC	WORCESTERSHIRE	ENGLAND	WR2 6AJ
G41391	UNIVERSITA DEGLI STUDI DI SCIENZE GASTRO	PIAZZA VITTORIO EMANUELE, 9	FR. POLLENZO - BRA	FC	CUNEO	ITALY	12060
G41437	ST MARY'S UNIVERSITY COLLEGE TWICKENHAM	WALDEGRAVE ROAD	TWICKENHAM LONDON	FC	MIDDLESEX	ENGLAND	TW1 4SX
G41567	AMBROSE UNIVERSITY	150 AMBROSE CIRCLE, SW	CALGARY	CN	ALBERTA	CANADA	T3H0L5
041598	RENNES SCHOOL OF BUSINESS	2, RUE ROBERT D'ARBRISSEL	RENNES	FC	BRETAGNE	FRANCE	35065
041709	UNIVERSITY OF CHESTER	UNIVERSITY OF CHESTER	CHESTER	FC	CHESHIRE, UK	ENGLAND	CH1 4BJ
G41765	ESMT EUROPEAN SCHOOL OF MANAGEMENT AND T	SCHLOSSPLATZ 1	BERLIN	FC	BERLIN	GERMANY	10178
G42129	UNIVERSITY COLLEGE BIRMINGHAM	SUMMER ROW	BIRMINGHAM	FC	WEST MIDLANDS	ENGLAND	B31JB
042188	REGENT'S UNIVERSITY LONDON	INNER CIRCLE	LONDON	FC	LONDON	ENGLAND	NW1 4NS
042316	UNIVERSITY OF JOHANNESBURG	AUCKLAND PARK KINGSWAY CAMPUS	JOHANNESBURG	FC	GAUTENG	SOUTH AFRICA	2006
G10915	UNIV OF EAST ANGLIA	**	NORWICH	FC		ENGLAND
042401	AMERICAN UNIVERSITY OF ANTIGUA COLLEGE O	UNIVERSITY PARK	COOLIDGE	FC	ST.JOHN'S	ANTIGUA
042412	MARY IMMACULATE COLLEGE	SOUTH CIRCULAR ROAD	LIMERICK	FC		IRELAND
G06838	DALHOUSIE UNIVERSITY	6299 SOUTH STREET RM. 125	HALIFAX	CN	NOVIA SCOTIA	CANADA	B3H 4R
E01619	MIDDLEBURY COLLEGE - FRANCE	4 RUE DE CHEVREUSE	PARIS	FC		FRANCE	75006
G06842	UNIVERSITY OF DUBLIN TRINITY COLLEGE	COLLEGE GREEN	DUBLIN	FC		IRELAND
G06696	UNIV OF LONDON-SCH ADVANCED STUDY	SENATE HOUSE MALET ST	LONDON	FC		ENGLAND	WC1E 7HU
G04030	UNIVERSITY OF CAMBRIDGE	UNIVERSITY OFFICES TRINITY LA	CAMBRIDGE	FC		ENGLAND
G07705	ROYAL COLLEGE OF SURGEONS IN IRELAN	123 ST STEPHEN'S GREEN	DUBLIN	FC		IRELAND	2
G06704	UNIVERSITY COLLEGE CORK	WESTERN ROAD	CORK	FC		IRELAND	CORK
G06839	UNIVERSITY OF EDINBURGH	OLD COLLEGE, SOUTH BRIDGE	EDINBURGH	FC		SCOTLAND	EH8 9YL
G06695	UNIV OF LONDON-UNIVERSITY COLLEGE	GOWER STREET	LONDON	FC		ENGLAND	WC1E 6BT
G06688	UNIVERSITY OF TORONTO	27 KING'S COLLEGE CIRCLE	TORONTO	CN		CANADA
G08458	LOUGHBOROUGH UNIVERSITY	ASHBY ROAD	LOUGHBOROUGH	FC		ENGLAND
G08377	UNIVERSITEIT VAN AMSTERDAM(UNIVERSI	SPUI 21	AMSTERDAM	FC		THE NETHERLANDS	1012 WX
G08449	ACADIA UNIVERSITY	**	WOLFVILLE	CN		CANADA
G08365	CONCORDIA UNIVERSITY - SIR GEORGE W	1455 DE MAISONNEUVE WEST	MONTREAL	CN		CANADA
G08910	UNIVERSITY OF HULL	INTERNATIONAL OFFICE	HULL	FC		ENGLAND	HU13 0RR
G09368	UNIVERSITY OF ABERDEEN	REGENT WALK	ABERDEEN	FC		SCOTLAND
G06692	UNIVERSITY OF LEEDS	WOODHOUSE LANE	LEEDS	FC		ENGLAND
G07881	AMERICAN UNIVERSITY OF PARIS	102, RUE ST. DOMINIQUE	PARIS	FC		FRANCE	75007
G06682	ST THOMAS UNIVERSITY	POB 4569	FREDERICTON	CN		CANADA
G06681	ST FRANCIS XAVIER UNIVERSITY	PO BOX 5000	ANTIGONISH	CN		CANADA
G08526	UNIVERSITY OF WATERLOO	200 UNIVERSITY AVENUE WEST	WATERLOO	CN		CANADA
G08920	UNIVERSITY OF NOTTINGHAM	UNIVERSITY PARK	NOTTINGHAM	FC		ENGLAND
G09421	BRANDON UNIVERSITY	270-18TH STREET	BRANDON	CN		CANADA
G07874	UNIVERSITY OF CALGARY	2500 UNIVERSITY DRIVE NW	CALGARY	CN	ALBERTA	CANADA	T2N 1N4
G07632	UNIVERSITY OF BRISTOL	BEACON HOUSE, QUEENS ROAD	BRISTOL	FC		ENGLAND	BS8 1QU
G09634	UNIVERSITY OF OXFORD ST CATHERINE'S	MANOR ROAD	OXFORD	FC		ENGLAND	OX1 3UJ
G10228	UNIVERSITY OF STIRLING	**	STIRLING	FC		SCOTLAND
G09428	TECHNION-ISRAEL INST OF TECHLGY	**	HAIFA	FC		ISRAEL
G07679	YORK UNIVERSITY	4700 KEELE STREET	NORTH YORK	CN		CANADA
G09423	ROYAL COLLEGE OF ART	KENSINGTON GORE	LONDON	FC		ENGLAND
G11055	UNIV OF OXFORD - LADY MARGARET HALL	**	OXFORD	FC		ENGLAND	OX2 6QA
G11683	FRANKLIN UNIVERSITY SWITZERLAND	VIA PONTE TRESA 29	SORENGO	FC		SWITZERLAND	6924
G11059	UNIVERSITY OF OXFORD ST ANTONY'S CO	62 WOODSTOCK ROAD	OXFORD	FC		ENGLAND
G11072	UNIVERSITY OF OXFORD - BRASENOSE CO	HIGH STREET	OXFORD	FC		ENGLAND
G11053	UNIVERSITY OF OXFORD - ST HILDA'S C	COWELY PLACE	OXFORD	FC		ENGLAND
G10589	BANGOR UNIVERSITY	BANGOR	GWYNEDD	FC		WALES	LL57 2DG
G12075	UNIVERSITY CAMBRIDGE - TRINITY COLL	TRINITY STREET	CAMBRIDGE	FC		UNITED KINGDOM	CB2 1TQ
G12274	PROVIDENCE UNIVERSITY COLLEGE & SEMINARY	OTTERBURNE CAMPUS	OTTERBURNE	CN	MANITOBA	CANADA	R0A 1G0
G10332	UNIVERSITY OF CAMBRIDGE - CLARE COL	TRINITY LANE	CAMBRIDGE	FC		UNITED KINGDOM
E00651	U OF MD UNIVERSITY COLLEGE - ASIA	3501 UNIVERSITY BOULEVARD	ADLEPHI	MD		JAPAN
G11780	BRUNEL UNIVERSITY LONDON	KINGSTON LANE	MIDDLESEX	FC	MIDDLESEX	ENGLAND	UB8 3P
G12341	UNIVERSITY OF WALES - ST DAVID'S UN	LAMPETER	CARDIGANSHIRE	FC		WALES
G10088	UNIVERSITY OF OXFORD - CORPUS CHRISTI	CORPUS CHRISTI COLLEGE	OXFORD	FC		ENGLAND
G11838	UNIVERSITY OF OXFORD - MANSFIELD CO	NO STREET	OXFORD	FC		ENGLAND
G10221	SAINT PAUL UNIVERSITY	223 MAIN STREET	OTTAWA	CN		CANADA
G10525	UNIVERSITY OF HERTFORDSHIRE	COLLEGE LANE	HATFIELD	FC		ENGLAND
G12766	NATIONAL UNIVERSITY IRELAND, GALWAY	UNIVERSITY ROAD	GALWAY	FC		IRELAND
G11226	AARHUS UNIVERSITY	NORDRE RINGGADE 1	AARHUS C	FC		DENMARK	8000
G10493	CRANFIELD UNIVERSITY	WHARLEY END CRANFIELD	BEDFORD	FC	BEDFORDSHIRE	ENGLAND	MK43 OAL
G11094	UNIVERSITY OF WESTERN AUSTRALIA (THE)	35 STIRLING HIGHWAY	PERTH	FC	WESTERN AUSTRALIA	AUSTRALIA	6009
G11062	UNIVERSITY OF OXFORD - ORIEL COLLEG	**	OXFORD	FC		ENGLAND
G11067	UNIVERSITY OF OXFORD - KEBLE COLLEG	PARKS ROAD	OXFORD	FC		ENGLAND
G12101	UNIVERSITY OF CAMBRIDGE - GIRTON CO	**	CAMBRIDGE	FC		ENGLAND
G21159	UNIVERSITY OF PORTSMOUTH	WINSTON CHURCHHILL AVENUE	PORTSMOUTH	FC		ENGLAND	P01 2UP
G12201	UNIVERSITY OF OXFORD - REGENT'S PAR	PUSEY STREET	OXFORD	FC		ENGLAND
G20944	UNIV OF CAMBRIDGE - ST EDMUND'S HOU	MT PLEASANT	CAMBRIDGE	FC		ENGLAND
G21019	ROEHAMPTON UNIVERSITY	GROVE HOUSE	LONDON	FC		ENGLAND	SW15 5PJ
G12198	UNIVERSITY OF BRADFORD	RICHMOND ROAD	BRADFORD	FC		ENGLAND
G20941	BEN-GURION UNIV	PO BOX 653	BEER-SHEEVA	FC		ISRAEL
G12765	UNIVERSITY OF OXFORD - LINACRE COLL	**	OXFORD	FC		ENGLAND
G20958	ONTARIO COLLEGE OF ART AND DESIGN	100 MCCAUL STREET	TORONTO	CN		CANADA
G22164	TYNDALE UNIVERSITY	3377 BAYVIEW AVENUE	TORONTO	CN	ONTARIO	CANADA	M2M 3S4
G22333	ST GEORGE'S UNIVERSITY, SCHOOL OF MEDICI	UNIVERSITY CENTRE	ST GEORGE'S	FC		GRENADA
G22192	UNIVERSITY OF SASKATCHEWAN	105 ADMINISTRATION PLACE	SASKATOON	CN	SASKATCHEWAN	CANADA	S7N 5A2
G22736	QUEEN'S UNIV OF BELFAST (THE)	**	BELFAST	FC		NORTHERN IRELAND
G21568	UNIV OF OTAGO	LEITH STREET	DUNEDIN	FC		NEW ZEALAND
G21835	UNIV OF OXFORD - WYCLIFFE HALL	54 BANBURY RD	OXFORD	FC		ENGLAND
G21777	KING'S COLLEGE- UNIV OF CAMBRIDGE	KING'S PARADE	CAMBRIDGE	FC		ENGLAND	CCB2 1ST
G22123	UNIVERSITY OF CAMBRIDGE - ROBINSON	**	CAMBRIDGE	FC		ENGLAND
G23351	UNIV OF CAMBRIDGE - TRINITY HALL	**	CAMBRIDGE	FC		ENGLAND
G22717	UNIVERSITY OF CAMBRIDGE - CLARE HAL	HERSCHEL ROAD	CAMBRIDGE	FC		UNITED KINGDOM	CB3 9AL
G22739	HERIOT WATT UNIVERSITY	RICCARTON	EDINBURGH	FC		SCOTLAND	EH14 4AS
G25665	KENT INSTITUTE OF ART & DESIGN	OAKWOOD PARK	MAIDSTONE	FC		ENGLAND
G25457	GLASGOW SCHOOL OF ART	167 RENFREW STREET	GLASGOW	FC		SCOTLAND
G30127	UNIVERSITY OF BUCKINGHAM	HUNTER STREET	BUCKINGHAM	FC	BUCKINGHAMSHIRE	ENGLAND	MK18 1EG
G30787	UNIVERSITA COMMERCIALE L BOCCONI	VIA SARFATTI 25	MILANO	FC		ITALY
G30887	ROYAL CONSERVATOIRE OF SCOTLAND	100 RENFREW STREET	GLASGOW	FC		SCOTLAND
G31028	ROBERT GORDON UNIVERSITY	GARTHDEE HOUSE	ABERDEEN	FC		SCOTLAND	AB10 7QB
G31000	UNIVERSITY OF ADELAIDE (THE)	**	ADELAIDE	FC		AUSTRALIA
G31025	AMERICAN UNIVERSITY OF ROME	VIA PIETRO ROSELLI 4	ROME	FC		ITALY
G33503	BOURNEMOUTH UNIVERSITY	TALBOT CAMPUS	POOLE	FC		ENGLAND
G34783	ROYAL WELSH COLLEGE OF MUSIC AND DRAMA	CASTLE GROUNDS, CATHAYS PARK	CARDIFF	FC		WALES	CF10 3ER
G32743	KUNGLIGA TEKNISKA HOGSKOLAN, KTH	VALHALLAVAGEN 79	STOCKHOLM	FC		SWEDEN	S-10044
G35014	LEEDS BECKETT UNIVERSITY	THE ROSE BOWL	LEEDS	FC	WEST YORKSHIRE	ENGLAND	LS1 3HB
G34184	NAPIER UNIVERSITY	CRAIGHLOCKHART CAMPUS	EDINBURGH	FC		SCOTLAND
G34946	UNIV OF OXFORD-HARRIS MANCHESTER	MANSFIELD ROAD	OXFORD	FC		ENGLAND	OX1 3TD
G35153	UNIVERSITY OF CENTRAL LANCASHIRE	PRESTON	LANCASHIRE	FC		ENGLAND	PR1 2HE
G34944	UNIV OF CAMBRIDGE-SELWYN COLLEGE	**	CAMBRIDGE	FC		ENGLAND	CB3 9DQ
G36845	MEDICAL UNIVERSITY OF GDANSK	3A M. SKLODOWSKIEJ-CURIE STREET	GDANSK	FC		POLAND	80-210
G34924	UNIV OF CAMBRIDGE-ST CATHERINE'S CG	TRUMPINGTON STREET	CAMBRIDGE	FC		ENGLAND	CB2 1RL
G36534	UNIVERSIDAD DE IBEROAMERICA - UNIBE	200 M. ESTE ICE DE TIBAS, SAN JOSE	SAN JOSE	FC	SAN JOSE	COSTA RICA	11870-10
G35894	ARTS UNIVERSITY BOURNEMOUTH	WALLISDOWN	POOLE	FC	DORSET	ENGLAND	BH12 5HH
035653	MASARYKOVA UNIVERZITA	ZEROTINOVO NAMESTI 9	BRNO	FC		CZECH REPUBLIC	601 77
G38974	INTERNATIONAL SPACE UNIVERSITY	PARC D'INNOVATION	ILLKIRCH-GRAFFENSTADEN	FC		FRANCE	67400
G38183	HHL LEIPZIG GRADUATE SCHOOL OF MANAGEMEN	JAHNALLEE 59	LEIPZIG	FC		GERMANY	D-04109
040153	FRANKFURT SCHOOL OF FINANCE & MANAGEMENT	ADICKESALLEE 32-34	FRANKFURT AM MAIN	FC	HESSEN	GERMANY	60322
039935	ANGLO-AMERICKA VYSOKA SKOLA, Z.U.	LETENSKA 5	PRAGUE	FC	PRAGUE 1	CZECH REPUBLIC	118 00
G41133	LEBANESE AMERICAN UNIVERSITY	MME CURIE STREET	BEIRUT	FC		LEBANON	1102-280
G41231	ATLANTIC SCHOOL OF THEOLOGY	660 FRANKLYN STREET	HALIFAX	CN	NOVA SCOTIA	CANADA	B3H 3B5
G40753	QUEST UNIVERSITY CANADA	3200 UNIVERSITY BLVD	SQUAMISH	CN	BRITISH COLUMBIA	CANADA	V8B 0N8
G41287	HERTIE SCHOOL	QUARTIER 110	BERLIN	FC	BERLIN	GERMANY	10117
G41342	LONDON CONTEMPORARY DANCE SCHOOL	THE PLACE	LONDON	FC		ENGLAND	WC1H 9PY
041680	AMERICAN COLLEGE OF GREECE (THE)	AGHIA PARASKEVI CAMPUS	AGHIA PARASKEVI	FC	ATHENS	GREECE	15342
G41839	CETYS UNIVERSIDAD	CLZ. CETYS S/N, COL. RIVERA	MEXICALI	MX	MEXICALI	MEXICO	21259
042307	UNIVERSITY OF THE HIGHLANDS AND ISLANDS	UHI HOUSE	INVERNESS	FC	HIGHLAND	SCOTLAND	IV2 3JH
042381	CLIFF COLLEGE	CLIFF LANE	CALVER	FC	DERBYSHIRE	ENGLAND	S32 3XG
042444	TOHOKU UNIVERSITY	2-1-1 KATAHIRA, AOBA-KU	SENDAI	FC	MIYAGI PREFECTURE	JAPAN	980-8577
042445	NORWICH UNIVERSITY OF THE ARTS	FRANCIS HOUSE, 3-7 REDWELL STREET	NORWICH	FC	NORFOLK	ENGLAND	NR2 4SN
042782	AMERICAN BUSINESS SCHOOL OF PARIS	12, RUE ALEXANDRE PARODI	PARIS	FC		FRANCE	75010
042518	GRADUATE INSTITUTE OF INTERNATIONAL AND	2,CH EUGENE RIGOT	GENEVA	FC		SWITZERLAND	1202
042535	RAVENSBOURNE UNIVERSITY LONDON	6 PENROSE WAY	LONDON	FC		ENGLAND	SE10 0EW
042522	EDGE HILL UNIVERSITY	ST HELENS ROAD	ORMSKIRK	FC		ENGLAND	L39 4QP
042610	TECHNOLOGICAL UNIVERSITY OF THE SHANNON	MOYLISH PARK	LIMERICK	FC	LIMERICK	IRELAND	V94 EC5T
E40713	TECHNOLOGICAL UNIVERSITY OF THE SHANNON:	UNIVERSITY ROAD	ATHLONE			IRELAND	N37HD68
042623	LEEDS ARTS UNIVERSITY	BLENHEIM WALK	LEEDS	FC	WEST YORKSHIRE	ENGLAND	LS2 9AQ
042571	UNIVERSITEIT MAASTRICHT	MINDERBROEDERSBERG 4-6	MAASTRICHT	FC		THE NETHERLANDS	6211 LK
042595	UNIVERSITY OF THE WEST OF SCOTLAND	HIGH STREET	PAISLEY	FC		SCOTLAND	PA1 2BE
042662	UNIVERSITE TOULOUSE 1 CAPITOLE	TOULOUSE SCHOOL OF ECONOMICS	TOULOUSE	FC		FRANCE	31015
042757	STAFFORDSHIRE UNIVERSITY	COLLEGE ROAD	STOKE-ON-TRENT	FC		ENGLAND	ST4 2DE
042795	HARTPURY UNIVERSITY	HARTPURY HOUSE	HARTPURY	FC	GLOUCESTERSHIRE	ENGLAND	GL 19 3B
042950	BUCKINGHAMSHIRE NEW UNIVERSITY	QUEEN ALEXANDRA ROAD	HIGH WYCOMBE	FC	BUCKINGHAMSHIRE	ENGLAND	HP11 2JZ
E41139	UNIVERSITY OF CHICHESTER - BOGNOR REGIS	BOGNOR REGIS CAMPUS	BOGNOR REGIS			ENGLAND
E40957	WEBSTER UNIVERSITY - TASHKENT AT UZBEKIS	21 KICHIK HALQA YO'IL STR.	TASHKENT			UZBEKISTAN	100138

This information was sourced from the Department of Education’s Federal Student Aid website in November 2025.

The table shows a sample of foreign universities that have appeared on prior U.S. Federal School Code lists (Title IV eligible), which generally means 529 plan funds could be used there at that time.

School eligibility can change from year to year. Before sending money from a 529, always verify the school’s current eligibility via the U.S. Department of Education’s Federal School Code Search or with your 529 plan.

What college expenses are 529 eligible for when studying abroad?

529 funds can cover many of the same costs abroad as in the U.S., but only if required for enrollment and within published limits.

Qualified Expenses

Tuition and mandatory fees
Books, required textbooks, and supplies
Equipment, such as a laptop, if required by the institution
Room and board (on- or off-campus) if the student is enrolled at least half-time, limited to the school’s published Cost of Attendance (COA) allowance
Internet access and educational technology, if required
Certain credentialing programs under the new 2025 law

Non-Qualified Expenses

Airfare, visas, and international travel costs
Health insurance and medical expenses abroad
Groceries and basic living costs beyond COA limits
Cell phone plans and foreign transaction fees
Extracurricular activities not required for academics

> Important: Keep detailed receipts and convert all costs to U.S. dollars using reliable exchange rates.

What happens if my child uses their 529 funds for non-qualified expenses?

If 529 funds are used for non-qualified expenses:

The earnings portion is subject to federal income tax
A 10% penalty is applied to earnings
Your state may also recapture deductions or impose additional taxes
Contributions (your original deposits) are not taxed when withdrawn

Exceptions apply for disability, death, veterans’ benefits, or attendance at a military academy.

Can my child use their 529 to live off campus if studying abroad?

Yes, as long as they are enrolled at least half-time. However, the cost of living off-campus must not exceed the published room and board costs at their school. If it is more, then they will need to cover that difference.

If they decide to stay abroad over summer break without taking any classes, they likely cannot use their 529 funds to pay for room and board. This can be so even if those were qualified expenses during the academic year.

What are the tax implications of using a 529 plan for international schools?

It is essential to understand the tax implications of using a 529 plan for overseas education. While qualified distributions from 529 plans used for eligible expenses are generally tax-free at the federal level, state tax rules may vary. Some states may impose limitations or restrictions on using 529 funds for foreign institutions.

It’s best to consult with a tax professional, financial advisor, or 529 plan administrator. They can provide specific guidance on your state’s regulations to ensure that there aren’t any unexpected tax consequences.

Currency exchange and transfer fees considerations

When sending 529 funds abroad, keep in mind:

Exchange rate fluctuations may impact how much tuition is actually covered.
Banks and card issuers may charge international transfer or conversion fees.
Always withdraw enough to cover both tuition and fees without dipping into non-qualified expenses.

What are some reasons to not use 529 funds to study abroad?

You may not want to use 529 funds abroad if:

Your child’s U.S. home institution bills tuition (and is cheaper than the foreign school).
The foreign university doesn’t publish a clear COA, complicating room & board coverage.
Using funds abroad risks losing state tax deductions in your plan’s state.

What are some other ways to pay for study abroad?

Even if your child uses their 529 to cover their study abroad expenses, it may not be enough. Here are some other ways your child can pay for their overseas education.

Apply for student loans: Some foreign universities are eligible for federal student aid, including student loans. Additionally, some private lenders offer international student loans, although interest rates and repayment terms may vary.
Apply for scholarships: The U.S. Department of State provides a list of scholarships that are available for students studying at an overseas college. Look for opportunities tailored to your child’s field of study, destination country, or personal background. Some scholarships may be merit-based, while others are need-based.
Get a job: Depending on which country your child chooses to study abroad, they may be able to work while they study. Research the visa requirements before they move overseas to understand what their options can be.

Carefully research and consider the total costs of studying abroad. You may also want to consider the cost of living. If your child chooses a country with a lower cost of living then it will make it more affordable for them. Proper financial planning and early application for scholarships can significantly improve their chances of making their study abroad dreams a reality.

Can you open and invest in a 529 plan while living abroad?

Most 529 plans require the account holder to have a US address when they open an account. It is therefore ideal to open a 529 plan before moving abroad. However, if you are already living abroad, you could ask a family member to open an account for your child and you could send gift contributions to fund that 529 plan.

Can you continue to invest in a 529 plan while living overseas?

You can continue to invest in 529 plans while living abroad. Many 529 plans offer state tax deductions, but if you aren’t filing state tax returns then you won’t receive this benefit.

Recent 2025 law changes affecting 529 plans

New federal law (H.R. 1, 119th Congress, effective July 5, 2025) expands what 529 funds can cover:

K-12 Education: Now includes curriculum, textbooks, testing fees, dual enrollment, tutoring, and educational therapies.
Credentialing Programs: Fees, books, and supplies for approved certificate or credential programs.
Rollovers to ABLE Accounts: Now permanently allowed.

These changes don’t directly affect study abroad rules but broaden how families can use 529 savings.

Using 529 plans to study abroad

529 plans can generally be used for qualified higher education expenses at eligible universities abroad. However, it is essential to verify the eligibility of the specific institution and consider any applicable tax implications and fees associated with overseas expenses. It’s essential to understand the regulations and plan accordingly to ensure that your child can make the most of their 529 savings while pursuing education internationally.

Interested in a comprehensive financial plan with District Capital?

If you are interested in a holistic financial plan that includes college savings recommendations, schedule a free discovery call today.

FAQs

1. Can I use 529 funds for a U.S. university’s study-abroad program?

Yes. If your student stays enrolled at their U.S. university (which is Title IV-eligible) and pays tuition or program fees to that school, 529 withdrawals can be used for qualified expenses abroad. Always make withdrawals in the same calendar year the expense occurs.

2. Do short-term or language-only programs abroad qualify for 529 funds?

Not usually. The program must be offered by, or through, a Title IV-eligible institution. Independent travel, language immersion, or volunteer programs that don’t grant credit typically do not qualify for 529 use.

3. Are internships or research terms abroad eligible for 529 use?

They can be, if the experience is for academic credit and required or integral to the student’s degree program at a Title IV-eligible school. Living expenses during an unpaid internship generally do not qualify.

4. Can I use 529 funds for a homestay while studying abroad?

Yes, if homestay housing is part of the school’s official Cost of Attendance. Only the lodging and meal portions up to that allowance are considered qualified expenses. Keep detailed receipts and documentation.

5. How does half-time enrollment affect 529 eligibility abroad?

Room and board expenses are qualified only when the student is enrolled at least half-time as defined by the school. Ask the registrar for a written confirmation of enrollment status to keep with your records.

6. Can parents reimburse themselves after paying foreign tuition?

Yes. You may pay tuition or qualified expenses upfront and later withdraw the same amount from the 529 plan within the same calendar year. Keep proof of payment and the withdrawal confirmation for IRS substantiation.

7. Are bank or wire-transfer fees eligible 529 expenses?

No. Transaction, wire, or foreign exchange fees are not considered qualified higher-education expenses. It’s best to cover these costs from regular (taxable) funds.

8. What should families do if the student withdraws from a foreign program?

If tuition or fees are refunded, you can recontribute the refunded amount to the same 529 plan within 60 days to avoid tax or penalty. Keep the school’s refund notice and your recontribution receipt.

Alvin Carlos

Alvin Carlos, CFP®, CFA is a fee-only financial planner, in Washington, D.C. He has a Master’s degree in International Relations from SAIS-Johns Hopkins. Alvin is the founder of District Capital, a financial planning firm designed to help professionals in their 30s and 40s maximize their money and retire by 55, through holistic financial planning and research-driven investing. Schedule a free discovery call today.

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Disclaimer: District Capital Management is a registered investment adviser. The information provided in this blog is for educational and informational purposes only and should not be construed as investment advice. Investing involves risk, including the possible loss of principal. Nothing in this blog should be interpreted to state or imply that past results are an indication of future performance. We recommend that you consult with a qualified financial advisor before making any investment decisions.

District Capital is an independent, fee-only financial planning firm. We help professionals and entrepreneurs in their 30s and 40s elevate their finances and maximize their money. We are based in Washington, D.C and we work with people virtually nationwide.