/usr/share/GNUstep/Makefiles/ is in gnustep-common 2.6.1-1.
This file is owned by root:root, with mode 0o755.
..
/usr/share/GNUstep/Makefiles/GNUstep-reset.sh
/usr/share/GNUstep/Makefiles/GNUstep.csh
/usr/share/GNUstep/Makefiles/GNUstep.sh
/usr/share/GNUstep/Makefiles/clean_cpu.sh
/usr/share/GNUstep/Makefiles/clean_os.sh
/usr/share/GNUstep/Makefiles/clean_vendor.sh
/usr/share/GNUstep/Makefiles/config-noarch.make
/usr/share/GNUstep/Makefiles/config.guess
/usr/share/GNUstep/Makefiles/config.sub
/usr/share/GNUstep/Makefiles/cpu.sh
/usr/share/GNUstep/Makefiles/filesystem.csh
/usr/share/GNUstep/Makefiles/filesystem.sh
/usr/share/GNUstep/Makefiles/fixpath.sh
/usr/share/GNUstep/Makefiles/os.sh
/usr/share/GNUstep/Makefiles/print_unique_pathlist.sh
/usr/share/GNUstep/Makefiles/vendor.sh