President Trump’s inaugural committee shelled out almost $26 million to a company formed just weeks before the event by a pal of first lady Melania Trump — while donating about $5 million to charity.

Tax filings show that the cash went to WIS Media Partners of Marina del Rey, California, which was created by Stephanie Winston Wolkoff in December 2016, the New York Times reported.

Winston Wolkoff was a well-known Manhattan party planner and later joined the administration as an unpaid senior adviser to the first lady.

Stephanie Grisham, a spokeswoman for Melania Trump, told the paper that the first lady “had no involvement” with her husband’s inaugural committee and “had no knowledge of how funds were spent.”

Much of the $26 million — out of a record-shattering $107 million that was raised — likely went to subcontractors and other vendors who worked on the inaugural festivities.

For example, Winston Wolkoff’s firm paid a team that had worked for Mark Burnett, creator of President Trump’s former reality show “The Apprentice,” after the president-elect said his team involved. Burnett himself was not paid.

But Winston Wolkoff personally pocketed $1.62 million, an official from the inaugural committee told the Times.

Tom Barrack, the president’s longtime confidant who headed up the committee, had vowed that planners would be careful about how the $107 million would be spent and that leftover funds would go to charity.

But the tax records reviewed by the paper showed that the committee donated $3 million for hurricane relief and $1.75 million to nonprofit groups that decorate and maintain the White House and the vice president’s residence.

Most of the rest went to event planning companies, salaries, ticketing, travel, and gifts for guests.

The $107 million was about double what was spent on President Barack Obama’s initial inauguration in 2009.

The tax documents also showed that the committee had about $2.8 million left on hand, which it planned to donate to charity.