/usr/share/cmake-3.0/Modules/CMakeTestGNU.c is in cmake-data 3.0.2-1+deb8u1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 | #if defined(__GNUC__) && !defined(__INTEL_COMPILER)
void THIS_IS_GNU();
#endif
#ifdef __MINGW32__
void THIS_IS_MINGW();
#endif
#ifdef __CYGWIN__
void THIS_IS_CYGWIN();
#endif
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