The newspaper says it spoke to a dozen officials who confirmed the allegations, although this could not be independently verified.
In February, Mr Trump pardoned Paul Pogue, whose family made substantial donations to Mr Trump’s 2020 campaign, according to information released by the Federal Election Commission.
The Texan businessman was accused of failing to pay taxes in 2010. He pleaded guilty to the charges and settled what was owed.
On Monday, CNN reported claims by unnamed sources that Mr Trump was preparing a further 100 pardons prior to the inauguration of president-elect Joe Biden.
According to lawyers Jack Goldsmith and Mark Gluck, writing in the blog Lawfare, the majority of people pardoned by Mr Trump may have advanced “a clear political goal of the president” or may have had a personal connection to him, or his friends.