Gentoo Linux is a Linux distribution built from source code, which lets users shape the composition of their system closely. It is free software developed by a community of contributors; a Gentoo Council elected by the active developers handles technical and policy questions. The distribution runs on personal computers and servers, and the project describes itself as a highly flexible, source-based Linux distribution.
The Gentoo Foundation, Inc. holds the project's copyrights, trademarks and funds. The foundation is a domestic non-profit corporation registered in the US state of New Mexico. The project's website names a German association, Förderverein Gentoo e.V., alongside it as a trademark holder. For a European organisation the source code is openly available and the system can be built from it. Legal ownership of the project and its brand, however, sits in the United States, and the project pages do not describe where services are hosted.