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 claim a tax deduction for charitable giving on Schedule A of Form 1040. The schedule isn't just for claiming charitable donations. It includes and calculates all itemized deductions you're eligible to claim so you can transfer the total to your tax return in lieu of the standard deduction.