The Linux Kernel Organization

The Linux Kernel Organization is a California Public Benefit Corporation
established in 2002 to distribute the Linux kernel and other Open Source
software to the public without charge. We are recognized by the IRS as a
501(c)3 private operating foundation.

IRS determination letter
California determination letter

The Linux Kernel Organization is managed by The Linux Foundation, which
provides full technical, financial and staffing support for running and
maintaining the kernel.org infrastructure.

Legal information

Due to U.S. Exports Regulations, all cryptographic software on this site
is subject to the following legal notice:

This site includes publicly available encryption source code which,
together with object code resulting from the compiling of publicly
available source code, may be exported from the United States under
License Exception “TSU” pursuant to 15 C.F.R. Section 740.13(e).

This legal notice applies to cryptographic software only. Please see the
Bureau of Industry and Security for more information about current U.S.
regulations.

Our servers are located in Corvallis, Oregon, USA; Palo Alto and San
Francisco, California, USA; Portland, Oregon, USA; and Montréal, Québec,
Canada.

Use in violation of any applicable laws is prohibited.

Linux is a Registered Trademark of Linus Torvalds. All trademarks are
property of their respective owners.

Source:: Linux Kernel