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.
You can only deduct up to 50% of your adjusted gross income in charitable contributions, and that figure may be as low as 20% or 30%, depending upon the type of property that you donate and the organization that you give it to. If your contributions exceed your limits, you may carry over the charitable deductions for a period of up to five years.