Why do you need a new coin for this?

From my point of view this could simply be a bitcoin wallet feature. Whenever you make a transaction, you would also make the 2% transaction to the institution's address (btw 2% is huge, this value will never entice people).

You can solve institution list management by having approved institutions send a colored coin "aidcoin" to a specific bitcoin address that the wallet would probe from time to time.

You need only to implement your own bitcoin wallet with these features and have people adopt it.