received donations. A number of organizations, such as Enterprising Non-Profits, Centre for Social Innovation and Assiniboine Credit Union have been supporting charities and non-profits participating in CED activities across Canada. Other notable Canadian leaders in the field supporting charities to engage in CED and social enterprise development are Tonya Surman, Mitchell Kutney, David LePage and Bruce Campbell. The Charities Directorate provides a glossary of terms relating to charity law and compliance for Canadian charities. Canadian charities can conduct charitable activities in Canada and abroad. In July 2010 the Charities Directorate released "Canadian Registered Charities Carrying Out Activities Outside Canada" which replaces earlier guidance on Canadian charities conducting foreign activities. There are numerous legal and ethical issues with Canadian charities conducting foreign activities. Conservation organizations Canada ranks 16th in land area per capita. Between 1990 and 2019, the fraction of Canada's land area under protection doubled from 6% to more than 12%. Organizations involved with habitat protection include the Nature Conservancy of Canada, Ducks Unlimited, Nature Canada, and many smaller organizations. Since many donors to Canadian conservation organizations are US-based tax payers, the CRA has defined the concept of Prescribed Donee as "a charity outside Canada whose purpose is to hold title to land in Canada or to transfer land to a registered charity in Canada for conservation purposes." Currently, the CRA has approved American Friends of Canadian Nature, American Friends of Canadian Conservation, and Nature United as Prescribed Donees. Federal regulator of charities The Charities Directorate of the Canada Revenue Agency is the primary regulator of registered Canadian charities under the Income Tax Act. The mission of the Charities Directorate is: "... to promote compliance with the income tax legislation and regulations relating to charities through education, quality service, and responsible enforcement, thereby contributing to the integrity of the charitable sector and the social well-being of Canadians." The Charities Directorate of the Canada Revenue Agency is responsible for: reviewing applications for registration as a charity, Registered Canadian Amateur Athletic Association (RCAAA), or Registered National Arts Service Organization (RNASO); providing information, guidance and advice on maintaining registered status; ensuring that registered organizations comply with registration requirements through a balanced program of education, service, and responsible enforcement; developing policy and providing information, communication, and education programs for the charitable sector and for donors; engaging with the charitable sector, other government departments, and other levels of government; and supporting the Canada Revenue Agency's