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.
Deduction limits. An exempt organization that is subject to the unrelated business income tax at corporate rates is allowed a deduction for charitable contributions up to 10% of its unrelated business taxable income computed without regard to the deduction for contributions.