What is Open Source Software?
Open source refers to a program or software in which the source code (the form of the program when a programmer writes a program in a particular programming language) is available to the general public for use and/or modification from its original design free of charge.
Open source code is typically created as a collaborative effort in which programmers improve upon the code and share the changes within the community.
Linux
Linux (also known as GNU/Linux) is one of the most prominent examples of free software and open source development which means that typically all underlying source code can be freely modified, used, and redistributed by anyone.
The name “Linux” comes from the Linux kernel, started in 1991 by Linus Torvalds.
The system’s utilities and libraries usually come from the GNU(General Public License) operating system (which is why it is also known as GNU/Linux).

Linux
Ubuntu
BSD Operating System(Berkeley Software Distribution)
Free BSD, Net BSD and OpenBSD are very famous examples of the BSDs.
GNU Utilities and Compilers
The GNU Project is the flagship of the free software movement and Compiler Collection, which is also named as GNU Compiler Collection (GCC) which is developed by the GNU Project supporting various programming languages.