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.
1 If you give an amount in excess of the applicable limitation to charity in one year, the excess is carried over for the next five years. 2  Rules exist for non-cash donations. 3  If you contribute property owned for more than one year, the value of the deduction is normally equal to the property's fair market value.