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 may be subject to a limit on some of your itemized deductions including non-business taxes. In addition to these limits, there may be a phaseout (reduction of) your total itemized deductions based on your adjusted gross income. Please refer to the Form 1040 Instructions (PDF) and Topic 501 for the limitations.