KDE neon is a Linux distribution from the KDE community that delivers the latest KDE software, such as the Plasma desktop, Qt and KDE applications, soon after release. It is based on Ubuntu long-term-support (LTS) releases with additional KDE package repositories on top. The User Edition is the stable branch with packages that have passed quality assurance; the Testing, Unstable and Developer editions carry beta or nightly builds, and the Developer Edition also includes development libraries. It supports x86-64 and AArch64, and you install it yourself on your own hardware.
KDE is supported legally and financially by KDE e.V., a non-profit registered association under German law with headquarters in Berlin. The software is open source under licences such as LGPL-2.1 and GPL-2. Because KDE neon is built on Ubuntu LTS, it depends on that upstream for its base system. Data you process on KDE neon stays on your own systems, so you decide where it is stored.