Trump's ex-wife Ivana Trump was buried in a 10-person private lot next to the first hole of the golf course at her ex-husband's golf club, according to the DailyMail.
The tax code in New Jersey exempts cemetery land from all taxes, rates, and valuations, and its grave, as such, has potentially beneficial tax implications for the Trump Family Trust, which owns a golf business, in a state where property and land taxes are notoriously high, according to TheGuardian.
Brooke Harrington, a sociology professor at Dartmouth College in New Hampshire, tweeted that she has looked into claims that Ivana Trump's resting place could help her ex-husband's tax planning.
“As a tax researcher, I was skeptical about rumors that Trump buried his ex-wife on this sad little piece of land, at his golf course in Bedminster, New Jersey, just for the sake of tax breaks. So, I checked the New Jersey tax code and, guys… it's a triple tax evasion. Wealth tax, income tax and sales tax are all out,” Harrington tweeted after views began to surface on social media accusing Trump of being primarily motivated by the possibility of tax breaks.
Harrington later tweeted New Jersey's full tax code for the cemetery land. Although the number of human remains required to qualify for the exemption is not specified, the sale of wreaths, large evergreen arrangements, flowers, and other similar items is taxed.
Saying she was surprised by the tax proposals, she also accused Donald Trump of burying his wife in “little more than a beggar's grave” and dishonoring their three children, Ivanka, Don Jr. and Eric as a result.
“I can't believe that her three children, whom she clearly loved and who loved her, let their father treat their mother like this. To bury Ivana a little more than in the grave of a beggar will dishonor them all”, – she said.
Trump already has a plot at All Faiths Cemetery in Jamaica, Queens, next to his mother and father.
The grave of the New York socialite featured a modest black glossy memorial and white flowers on a private lawn on the Trump family lot at the club in New Jersey.
Ivana was buried after a “beautiful” ceremony by invitation only at the church St. Vincent Ferrer on the Upper East Side of Manhattan.
A 73-year-old woman was found dead at the foot of the stairs of her Upper East Side townhouse on July 14.
Her grave, cordoned off from outsiders eye, is located in a secluded place near the first hole on the golf course.
She is surrounded by trees and faces a small gap at the entrance to the field, and the headstone is adorned with her name and date of birth and date of death.
Ivana's three children – Donald Jr., Ivanka and Eric Trump – are said to have given speeches at the funeral, told mourners what an innovator the former Czech model was.
Donald Trump told mourners around the burial site “what an incredible and strong woman she was.”
Earlier in the day, she was remembered as a “pioneer” who lived the American dream after coming to the United States from Czechoslovakia, raising three children and growing her personal brand.
The funeral service was billed as a “Celebration of Life” and was limited to about 100 mourners, each of whom had to show their invitation to enter the church of Saint Vincent Ferrer. Spectators gathered outside.
Trump has been proposing to build a cemetery on the golf course since at least 2007, when he first announced he wanted to build a family mausoleum for himself and his family members.
At the time, he told Page Six, “It's such a beautiful land, and Bedminster is one of the richest places in the country.”
According to the Washington Post, at the time, Trump planned to build the 6m-tall stone obelisks directly in the middle of a golf course. But local officials were concerned that the place could become “an attractive nuisance.”
When that proposal was rejected, according to The Washington Post, Trump returned to the blueprints five years later with another plan to build a 1,000-lot cemetery on the land, including one for himself.
Nevertheless, local officials considered that it would be too much for a rural town, at which point Trump reduced it to 10 graves – enough for himself and his family members.
New Jersey state officials finally approved the license for the cemetery in 2014 .
However, Trump's plans to build another cemetery for golf club members remain in limbo.
His original plans to create a 500 grave graveyard on the golf course for members who pay $15,000 to join and an additional $20,000 in fees each year were approved by Bedminster City Council in 2012, according to Sally Rubin, a former City Council member. .
“Who am I to decide under what circumstances he should be buried?” she said of Trump, noting that she was worried about what would be built on Trump's property next to the golf club.
“If he wants a mausoleum for himself and wants to put it on a golf course, I have no objection,” Rubin said. – It's a big piece of land and has a lot more wiggle room there, but I wouldn't want the mausoleum on a scenic rural road in our area.”
Trump has since cut his offer down to almost 300 graves in the cemetery.
In the paperwork, he said the property would be run by a non-profit organization and his golf course staff would handle maintenance, mow grass, and dig graves.
Ivana's children all performed at a two-hour mass in front of 100 mourners, including Donald, his wife Melania and their 16-year-old son Barron.
Ivanka told the audience: “When I was growing up, my mother didn’t tell me that a woman can do whatever she wants, she showed me that. She was a pioneer. My mother once told me that there is nothing she can't do in heels. She taught us how to fish and then cook what we caught. My mother expanded our horizons.”
The next speaker was Don Jr., who delighted the audience with warm memories and jokes. Before returning to his seat, he said, “I love you, mom.”
Eric Trump, the youngest, spoke next: “She had brains; she had beauty. She was the embodiment of the American dream… She was a force of nature, she could beat any man in the office, any woman on the podium. She ruled three children with an iron fist, but also with a heart of gold.”
In front of the altar lay a bunch of red roses, surrounded by 73 burning candles, which symbolized each year of Ivana’s life.
After the service, the body Ivana was carried out of the building in a golden coffin, past her family and dozens of VIP guests.
The woman who apparently looked after Ivana wept on the steps of the church as the coffin-bearers passed.
New York restaurant Nello also honored Ivana's memory, where during the funeral, candles were lit at her favorite table and flowers were arranged.