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.
Gifts of capital gain property generally are limited to either 30% or 20% of AGI, depending on the donee. The only way to apply the 50% limitation to a gift of capital gain property is to elect to take a reduced charitable contribution (i.e., deduct the propertyâs tax basis instead of its FMV).
IRS Publication 1771, Charitable ContributionsâSubstantiation and Disclosure. Requirements, explains the federal tax law for organizations, such as charities and. churches, that receive tax-deductible charitable contributions and for taxpayers who make. contributions. The IRS imposes recordkeeping and substantiation rules on donors of charitable.