Check the past mail list archives - there was a big discussion on that 
several months ago.  Essentially they are a "private" company but want to 
become a non-profit organization.

On Wednesday 26 November 2003 14:31, you wrote:
> Yes.  It's just a little murky what "Gentoo Technologies, Inc." is and
> where they want to go or not go as a company.   So far, I like what I
> see ....
>
> --Kurt
>
> Sebastian Bergmann wrote:
> >Kurt Guenther wrote:
> >>Is there anything akin to Debian's community promise?
> >
> >  Something like http://www.gentoo.org/main/en/contract.xml?

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