One of the many confusingly-similar groups in the open source space is Linaro:
a Not For Profit (NFP) organization that aims to make embedded open source development easier and faster. Linaro will create a common software foundation for software stacks and distributions to land on and provide the best open source tools for developers to develop on. The focus is on low level software around the Linux kernel that touches the silicon, key pieces of middleware that enable new markets and tools that help the developer write and debug code. Linaro aims to maximize the potential of the latest features of ARM-based processors, helping provide optimized performance in a lower power envelope.
On Open Enterprise blog.