Also known as Cardiac Catheter Ablation Catheter ablation is a procedure that uses energy to make small scars in your heart tissue to prevent abnormal electrical signals from moving through your heart.
However, for any tax year, all current-year contributions are deducted first. The second 50% limitation refers to gifts (other than capital gain property) to certain types of charitable organizations (50% charities) that are considered first in computing the overall 50% limit.
IRS Publication 1771, Charitable ContributionsâSubstantiation and Disclosure. Requirements, explains the federal tax law for organizations, such as charities and. churches, that receive tax-deductible charitable contributions and for taxpayers who make. contributions. The IRS imposes recordkeeping and substantiation rules on donors of charitable.