Donald Trump is potentially still pocketing millions of dollars in 'initiation fees' paid directly to him by members of his high-priced clubs, a new report claims.

The report, published by McClatchy DC, the president can earn up to $450,000 per person in eye-watering joining fees at his portfolio of properties across the US and other parts of the world.

The publication claims it obtained documents written by Trump's accountant in 2004, which details how he: 'had access to nearly $100 million from refundable fees from members at just four clubs, including Mar-a-Lago'.

McClatchy goes on to allege in the report it uncovered through interviews with more than 20 people and financial disclosure forms methods put in place by Trump to ensure one-time fees charged to new members were something he could keep.

Donald Trump is potentially still pocketing millions of dollars in 'initiation fees' paid directly to him by members of his high-priced clubs, a new report claims. Trump is pictured at the White House on July 8

The report also states language written into the contracts gave Trump the power to spend money generated by the fees on 'anything he wanted'.

Mar-a-Lago doubled its initial fees to $200,000 earlier this year, which prompted former Obama ethics czar Norm Eisen to call it: 'naked profiteering that is more like something out of the era of Louis XVI or a Netflix miniseries about a humid kleptocracy'.

The Florida resort's profits climbed last year before the price increase was implemented on January 1, 2017, with an increase of about 25 per cent.

Although initial fees are not publicly disclosed, some have been reported in the media. McClatchy reports it costs $450,000 to join the West Palm Beach club, $350,000 at the Bedminster course, and $200,000 at Briarcliff Manor.

Trump's recent disclosure form outlined just how much money the clubs make for him, with more than $325million in income listed as coming from his various clubs and resorts.

The report, published by McClatchy DC, the president can earn up to $450,000 per person in initiation fees at his clubs. Trump is pictured with his sons at his Turnberry resort in June 2016

Mar-a-Lago doubled its initial fees to $200,000 earlier this year, leading to criticism from people accusing Trump of 'profiteering' off his presidency. The Palm Beach resort is pictured in April

Speaking about the aforementioned fee set-up at Trump clubs, the National Golf Course Owners Association said it is 'definitely unusual'.

'It certainly reflects a clever and shrewd way to raise capital,' CEO Jay Karen told McClatchy.

When reached by McClatchy for comment about the alleged fee set-up, the publication was referred to the Trump Organization, which did not offer up an comment.

It is unclear if Trump is receiving money from the resorts, and if he is, it is not known whether he is aware of the income.

When Trump became president, he did not fully separate himself from the organization bearing his name, instead putting his sons in charge. Eric Trump is picture at the Turnberry resort

Donald Trump Jr is pictured at the White House during an Easter Egg Roll on April 17, 2017

WHERE ARE TRUMP'S CLUBS AND RESORTS? The Mar-a-Lago Club, Palm Beach, Florida Trump National Golf Club Colts Neck,, New Jersey Trump National Golf Club Hudson Valley, New York Trump National Philadelphia Golf Club, Pine Hill, New Jersey Trump National Golf Club, Washington, Potomac Falls, Virginia Trump International Golf Links, Doonbeg, Ireland Trump International Golf Links, Aberdeen, Scotland Trump National Golf Club Los Angeles, California Trump Turnberry, Turnberry, Scotland Trump National Golf Club, Bedminster, New Jersey Trump National Golf Club Charlotte, Mooresville, North Carolina Trump National Golf Club Jupiter Golf Club, Jupiter, Florida Trump International Golf Club Golf, West Palm Beach, Florida Trump National Golf Club, Westchester, New York Trump National Doral Golf Club, Miami, Florida Trump International Golf Club Dubai, UAE Trump Golf Links, Ferry Point, Bronx, New York Trump World Golf Club, Dubai, UAE Advertisement

Prior to being sworn in as president, did not fully separate himself from the organization bearing his name.

Writing about Trump's alleged separation from his business interests in January, the New York Times stated: 'This was his moment to announce a plan to separate himself from ownership interest in his global business empire. It was his final chance to disclose the identity of, and unwind his relationships with, his business partners and creditors around the globe.

'The plan Mr. Trump announced... does none of those things. Instead, Mr. Trump will simply turn management of the businesses over to a trustee chosen by him, and to two of his sons, Donald Jr. and Eric.

'This is not a separation at all, and from a conflict of interest vantage point, it won’t work.'

Donald Trump is pictured waving to people as he holds a club on the tee at his Bedminster course