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.
This limit applies to all charitable donations you make throughout the year, no matter how many organizations you donate to. But contributions that exceed the income limit can often be deducted on your tax returns for the next five years â or until theyâre gone â through a process called a carryover.