diff --git a/src/FiscalOS.Core/Accounts/Institution.cs b/src/FiscalOS.Core/Accounts/Institution.cs
new file mode 100644
index 0000000..1551df4
--- /dev/null
+++ b/src/FiscalOS.Core/Accounts/Institution.cs
@@ -0,0 +1,24 @@
+namespace FiscalOS.Core.Accounts;
+
+public sealed class Institution : Entity
+{
+  public Guid UserId { get; init; }
+  public string Name { get; init; } = string.Empty;
+  public InstitutionMetadata Metadata { get; init; } = null!;
+
+  private Institution()
+  {
+  }
+
+  public static Institution From(string name, InstitutionMetadata metadata)
+  {
+    ArgumentNullException.ThrowIfNull(name);
+    ArgumentNullException.ThrowIfNull(metadata);
+
+    return new Institution()
+    {
+      Name = name,
+      Metadata = metadata
+    };
+  }
+}
\ No newline at end of file
diff --git a/src/FiscalOS.Core/Accounts/InstitutionMetadata.cs b/src/FiscalOS.Core/Accounts/InstitutionMetadata.cs
new file mode 100644
index 0000000..4c03dc1
--- /dev/null
+++ b/src/FiscalOS.Core/Accounts/InstitutionMetadata.cs
@@ -0,0 +1,15 @@
+namespace FiscalOS.Core.Accounts;
+
+public abstract class InstitutionMetadata : Entity
+{
+  private readonly string _type;
+
+  public string Type => _type;
+
+  public Guid InstitutionId { get; init; }
+
+  protected InstitutionMetadata(string type)
+  {
+    _type = type;
+  }
+}
\ No newline at end of file
diff --git a/src/FiscalOS.Core/Identity/User.cs b/src/FiscalOS.Core/Identity/User.cs
index fb44cb3..e20f1c6 100644
--- a/src/FiscalOS.Core/Identity/User.cs
+++ b/src/FiscalOS.Core/Identity/User.cs
@@ -2,15 +2,17 @@ namespace FiscalOS.Core.Identity;
 
 public sealed class User : Entity
 {
-  private readonly List<RefreshToken> _refreshTokens = [];
-
   public string Username { get; init; } = string.Empty;
   public string HashedPassword { get; init; } = string.Empty;
   public string EncryptionKeyId { get; init; } = string.Empty;
   public string EncryptedDataKey { get; init; } = string.Empty;
 
+  private readonly List<RefreshToken> _refreshTokens = [];
   public IEnumerable<RefreshToken> RefreshTokens => _refreshTokens;
 
+  private readonly List<Institution> _institutions = [];
+  public IEnumerable<Institution> Institutions => _institutions;
+
   private User()
   {
   }
@@ -41,4 +43,11 @@ public sealed class User : Entity
 
     _refreshTokens.Add(refreshToken);
   }
+
+  public void AddInstitution(Institution institution)
+  {
+    ArgumentNullException.ThrowIfNull(institution);
+
+    _institutions.Add(institution);
+  }
 }
\ No newline at end of file
diff --git a/src/FiscalOS.Core/Usings.cs b/src/FiscalOS.Core/Usings.cs
index 67bbe27..b04d87e 100644
--- a/src/FiscalOS.Core/Usings.cs
+++ b/src/FiscalOS.Core/Usings.cs
@@ -1,3 +1,4 @@
+global using FiscalOS.Core.Accounts;
 global using FiscalOS.Core.Data;
 global using FiscalOS.Core.Identity;
 global using FiscalOS.Core.Security;
\ No newline at end of file