Church of Spiritual Technology (CST) sold LRH to US-government
An article on wikipedia  contains very interesting data:
According to the CST, the purpose of the base is to provide storage space for an archiving project to preserve L. Ron Hubbard's writings, films and recordings for future generations. Hubbard's texts have been engraved on stainless steel tablets and encased in titanium capsules underground. The project began in the late 1980s.
The base includes a number of dwellings and the archives themselves, the latter in a network of underground tunnels. The base also has its own private, concrete airstrip, the San Miguel Ranch Airport (NM53); it is not shown on FAA sectional charts or in navigation databases by the owner's request.
According to a June 1992 Claims Court ruling CST had purchased the original site in 1986 for $250,976, then had invested millions in building an underground vault on the property. But the Federal Register record says both properties were valued at only $28,000 at the time of the land swap in August 1992. There is no record of CST actually building a second vault, so though the vault they built is on the original property — now in the ownership of the federal government — CST's logo is displayed on the second property that CST received in trade from the U.S. government at a loss. It is unknown what, if anything, was in the vault when it was conveyed to the ownership of the federal government.
Just a little over a year after the trade, on 1 October 1993, the U.S. government granted tax exemption to Scientology.
This was a Judas deal!