GNU/Linux or simply GNU?

[Fabio Gonzalez]

In a discussion on another list (fsf-community-team@gnu.org), I asked
about the inclusion of a software in GNU. One of the things that was
said RMS:

"Si es capaz también de funcionar dentro del Hurd, de manera que
sirva con cualquier núcleo, en ese caso puede ser un paquete GNU."

Translation:
"If it is able to function within Hurd, so that serves to any kernel
in this case may be a packet GNU"

So why do I say that a program for GNU/Linux. In reality there is a
program for the GNU system, which also works with Linux. As GNU/Linux,
a variant of the GNU system. Because it could be GNU/Hurd, which opine
about it? If a program does not depend essentially Linux. We should
mention that it is a program for GNU instead of GNU/Linux?

I am aware that the GNU system depends on a kernel, but this can be Hurd.