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.
For people meeting age limits, a Qualified Charitable Distribution (QCD) can be used to spend down non-deductible contributions from a traditional IRA. 1  Publication 590-A, Nondeductible Contributions, viewed June 10, 2017. 2  Source: COLA Increases for Dollar Limitations on Benefits and Contributions, IRS.