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.
The Internal Revenue Service allows you to deduct the value of many contributions to certain nonprofit charitable organizations from your taxable income, but it imposes limits on the organizations that you can donate to, the contributions you are able to deduct, and the amount of your deduction.