Are you asking because you want to do LDAP-Administration and setting up an LDAP-Server? Or do you want to use LDAP as a protocol to retrieve informations from an existing LDAP-Server?
In the later case: don't bother about it as it's irrelevant to the protocol!
In the former case: It depends on what you configure ;)
LDIF is the Ldap Data Interchange Format. It's a way of persistently and interchangeably store and transfer LDAP-Data. The format of such LDIF-Files can be used to create and/or alter and/or delete entries in an LDAP-Server.
Most important thing is to differentiate between LDAP as a protocol and the LDAP-Server as a backend accessed by the protocol. This backend can be OpenLDAP, ActiveDirectory, OpenDirectory and many others. All of those have their own ways of storing the data persistently in a filesystem by means of plaintext-files, databases or whatever the creator though was good.
If you want to read something about it, there is a book from O'Reilly about LDAP: http://shop.oreilly.com/product/9781565924918.do
You might also want to have a read on http://archive.oreilly.com/pub/a/sysadmin/2006/07/27/demystifying-ldap.html