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 can be limits on the amount of your charitable contribution deduction, but only if your total contributions for the year are more than 20% of your adjusted gross income. For most of us these limits will never apply.