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.
Limitation on itemized deductions. Starting with the 2013 tax year, the so-called Pease limitation on itemized deductions (named for the congressman who first introduced it) applies to charitable deductions. For 2017 most itemized deductions, including charitable deductions, are reduced by 3% of AGI over $261,500 for single filers and $313,800 for joint filers (up to a maximum total of 80% of nonexempt itemized deductions). The limitation is indexed for inflation and changes each year.
The IRS allows charitable deductions on income tax returns only for donations made to 501(c)(3) organizations. The IRS may determine that the donation passed through a fiscal agent is not a charitable donation made to a tax-exempt organization and eligible for a tax deduction. The IRS considers the donation a gift to the tax-exempt charity only if it retains some control over the funds it passed along to the other organizations.