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Ivana Trump buried near the first hole of Trump National Golf Club

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Ivana Trump is the first known person to be buried at Trump’s golf course.

The location of her grave may have tax implications for the former president’s business.

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Land dedicated to cemetery purposes is exempt from all taxes, rates, and assessments under New Jersey law.

Cemetery companies are exempt from paying real estate taxes, as well as business and personal property taxes, on their land.

Ivana Trump died on July 14 in her Upper East Side home as a result of blunt force injuries to her torso, according to officials.

Donald Trump has been planning to build a cemetery on his property for at least a decade.

A “cemetery company” is defined as “any individual, corporation, association, or other legal entity that owns or operates a cemetery.”