Open Source Matters (OSM) is a not-for-profit organisation, incorporated in the United States, created to serve the financial and legal interests of the Joomla project.

OSM has been designed to be flexible and change as the needs of Joomla! expand. At all times, OSM is fashioned to suit the needs of the Joomla project.

OSM will also engage in regular self-assessment to ensure it is accountable to Joomla!, acting in Joomla!'s interest and ensuring that it is the right shape and size to support Joomla!.