Who can be an open-source software steward?

Recital 19 states “Open-source software stewards include certain foundations as well as entities that develop and publish free and open-source software in a business context, including not-for-profit entities.” At FOSDEM 2024, the European Commission provided three examples of entities the co-legislators had in mind:

1. Foundations supporting specific FOSS projects
2. Companies that build FOSS for their own use but make it public
3. Not-for-profit entities that develop FOSS