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.
During life or after death, a trust is only permitted a charitable contribution deduction if the trustee is authorized in the trust document to make such a contribution. This appears to limit tax planning with charitable contributions from trusts under many circumstances.