Ivana Trump was buried near the first hole of Trump National Golf Club. Her gravesite could offer tax breaks for the business.

The first hole of the golf course at Trump National Golf Club is located near the grave of Ivana Trump, the wife of the former president.

According to tax documents published by ProPublica, the Trump Family Trust wanted to create a non-profit cemetery company with a property in New Jersey that is 20 miles away from the course.

Ivana Trump is the first person known to have been buried at the Trump golf course.

Any land that is dedicated to cemetery purposes is exempt from taxes. Real estate taxes, rates, and assessments, personal property taxes, business taxes, income taxes, and inheritance taxes are all exempt from being paid by cemetery companies.

The New Jersey Law Revision Commission defines a cemetery company as a person, corporation, association or other entity that owns or operates a cemetery, but does not include a religious organization that restricts burials to members of that religion.

There will be variations of a cemetery on the course. NPR reported in 2012 that he wanted to be buried in his own grave. He wanted to create a cemetery on the property that could hold more than 1000 graves.

He was planning to create a 10 plot private family cemetery in the same location. The proposal now includes a 284-plot cemetery which would have gravesites for sale.

The death of Ivana Trump was ruled an accidental one after she was hit in the torso with a piece of furniture. Her age was 73 years old.

Donald Trump's representatives did not reply to Insider's request for comment.