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.
There are limits specific to charitable contributions, and there are general limits on itemized deductions. 50%, 30%, and 20% Limits on Charitable Contributions. 1  Generally, you can deduct cash contributions in full up to 50% of your adjusted gross income.