; or (C) a national emergency related to the coronavirus declared by the President under section 201 of the National Emergencies Act ( 50 U.S.C. 1601 et seq.). (4) Secretary The term Secretary means the Secretary of Education. (5) Foreign institution The term foreign institution means an institution of higher education located outside the United States that is described in paragraphs (1)(C) and (2) of section 102(a) of the Higher Education Act of 1965 ( 20 U.S.C. 1002(a) ). 100103. Campus-based aid waivers (a) Waiver of non-Federal share requirement Notwithstanding sections 413C(a)(2) and 443(b)(5) of the Higher Education Act of 1965 ( 20 U.S.C. 1070b–2(a)(2) and 1087–53(b)(5)), with respect to funds made available for award years 2019–2020 and 2020–2021, the Secretary shall waive the requirement that a participating institution of higher education provide a non-Federal share to match Federal funds provided to the institution for the programs authorized pursuant to subpart 3 of part A and part C of title IV of the Higher Education Act of 1965 ( 20 U.S.C. 1070b et seq. and 1087–51 et seq.) for all awards made under such programs during such award years, except nothing in this subsection shall affect the non-Federal share requirement under section 443(c)(3) of such Act that applies to private for-profit organizations. (b) Authority to reallocate Notwithstanding sections 413D, 442, and 488 of the Higher Education Act of 1965 ( 20 U.S.C. 1070b–3 , 1087–52, and 1095), during a period of a qualifying emergency, an institution may transfer up to 100 percent of the institution’s unexpended allotment under section 442 of such Act to the institution’s allotment under section 413D of such Act, but may not transfer any funds from the institution’s unexpended allotment under section 413D of such Act to the institution’s allotment under section 442 of such Act. 100104. Use of supplemental educational opportunity grants for emergency aid (a) In general Notwithstanding section 413B of the Higher Education Act of 1965 ( 20 U.S.C.