Juraj Sipos, the founder of MaheshaBSD, has published an article listing the difference between Linux and BSD:

“This article is not about the history of Unix; however, Unix is such a complex issue that it deserves few words in this respect: BSD family of Unix systems is based upon the source code of real Unix developed in Bell Labs, which was later purchased by the University of California. Thus, the name of the family of Unix systems called BSD is derived from “Berkeley Software Distribution”. The contemporary BSD systems stand on the source code that was released in the beginning of 1990’s (Net/2 Lite and 386/BSD release).

No one person or any entity owns BSD. Enthusiastic developers create it and many of its components are open-sourced.

BSD is behind the philosophy of TCP/IP networking and the Internet thereof; it is a developed Unix system with advanced features. Except for proprietary BSD/OS, the development of which was discontinued, there are currently four BSD systems available: FreeBSD, NetBSD, OpenBSD and Mac OS X, which is derived from FreeBSD. There are also various forks of these, like PC-BSD – a FreeBSD clone, or MirOS, an OpenBSD clone. The intention of such forks is to include various characteristics missing in the above BSD systems, on which these (forks), no matter how well they are designed, only strongly depend. PC-BSD, for example, has more graphical features than FreeBSD, but there are no substantial differences between these two. PC-BSD cannot breathe without FreeBSD; FreeBSD or OpenBSD are independent of one another.”

Continues (linuxmagazines.com): Linux vs BSD with a little focus on OpenBSD