Can Coverdell Education Savings Accounts be used at Canadian or other

[Apparent]

non-US institutions? IRS publications say "Certain educational institutions located outside the United States also participate in the U.S. Department of Education's Federal Student Aid (FSA) programs." But they don't say how to tell which ones participate.

Our children are not yet at college age, so we don't yet have specific educational institutions in mind. We're more interested in whether such participation is widespread or rare, so we can decide whether to continue funding their accounts.

Can you help point me to an authoritative source?