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 computation of this figure is too complicated to explain here. If your contribution deduction is more than 20% of your adjusted gross income, Publication 526, Charitable Contributions, has a good explanation of the limits and a worksheet you can use to figure the deduction limits.