AlmaLinux OS is a free, open-source enterprise Linux distribution that is binary compatible with Red Hat Enterprise Linux (RHEL). The project's website describes it as community owned and governed. It is developed and maintained by the AlmaLinux OS Foundation, which presents itself as a non-profit organisation.
The AlmaLinux OS Foundation is a non-profit under United States law (section 501(c)(6)), so its seat is in the US. According to the project website, CloudLinux Inc., a US company, is one of its major sponsors, and no parent company is named on the site. Because the system runs on the organisation's own infrastructure, the foundation's US seat does not by itself mean that data is processed there. European organisations should still review their update sources, support arrangements and the licence terms of the packages they deploy.