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 contribution to a donor-advised fund is treated as a gift to a 501(c)(3) public charity, which means the charitable deduction is limited to 50% of Adjusted Gross Income (AGI) for cash gifts and 30% of AGI when donating appreciated securities (with the usual 5-year carryforward for unused amounts above the AGI thresholds).