Can funds from a section 529 be withdrawn tax-free for foreign universities?

Q: Can the funds from a section 529 be withdrawn tax-free for education at a university outside of the U.S., e.g. Canada? - Anonymous

The following answer was provided by Wesley Rickard CPA, Quin, Rickard, Lipshires, & Grupp LLP, Norwood.

A: 529 plan funds can be used if your child attends any accredited institution of higher education in the United States that is eligible to participate in the Federal student aid programs. This might be a college or graduate school, or a vocational or trade school. In addition, 529 plan assets can be used at accredited foreign schools that are eligible to participate in the Federal Family Education Loan Program. You should be certain that the school is accredited.