since when is contributing = earning money? you may want to learn some basic accounting. the reason why IBM contributes to Linux is because some companies want to run Linux over IBM's property OSes (AIX, OS/400 or MVS and the like) but still want to make use of the hardware quality of IBM. IBM's PDF: «it also provides flexibility, choice, and an attractive total cost of ownership that can benefit IBM customers.» maybe you should learn to read, too?