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 following limitations apply to these deductions: 1  Your organization must be a qualified, IRS-recognized charity. 2  In order to take these deductions, volunteers must itemize their deductions on their tax return.  Volunteers cannot double-dip by claiming expenses for which the nonprofit already reimbursed them.