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.
Gifts of capital gain property generally are limited to either 30% or 20% of AGI, depending on the donee. The only way to apply the 50% limitation to a gift of capital gain property is to elect to take a reduced charitable contribution (i.e., deduct the propertyâs tax basis instead of its FMV).
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.