I know that this will annoy some people, and believe me, I mean this with a very small 'c', however I think that the open source movement is far and away the most successful communist experiment in history.
"a theory or system of social organization in which all property is owned by the community and each person contributes and receives according to their ability and needs."
I suppose there is some superficial resemblance, but I consider communism a means of doling out limited resources in an equitable fashion. So instead of having individual ownership, the community owns it and manages it based on need. Instead of being free to act in your own best interest, you are obliged to contribute to the level of your ability.
With FLOSS, we are simply removing the concept that a piece of software is a limited resource. There is no group ownership -- individuals still own their copyright. It's just that under the rules of the licensing, ownership is irrelevant.
For example, I no longer sign inventions agreements at work. Instead, I tell my employers that all outside work I do will be under the GPL (or AGPL). I will even assign copyright over to them as long as the code is licensed as GPL. They can own it. I don't care because it makes no difference who owns it.
In a communist society, ownership is still quite important. It dictates who will decide what I need. If I owned the resource, I could take as much as I wanted (or give away or sell it if I wanted). With community ownership, the community decides. With FLOSS, if I have a copy of the software, it just doesn't matter who owns the copyright. I have the same rights and obligations either way.
Another big difference is the reception of the item. In a communist society, I have a right to the things I need and an obligation to contribute to my ability. With FLOSS, nobody must give me anything. If they do happen to give something to me, then I can do what I want with it (up to the limit of impinging other people's freedoms in some cases). But I don't have to do anything.
This is often a big misunderstanding the neophytes to free software have. They often demand bug fixes, or they demand to be given software for free. You just don't have that right, even if it is something you need. Similarly, if I make a change to any software, I needn't give that change to anyone. I am free to do so, but I have no obligation.
In summation, I don't think this is communism at all. It is simply leveraging the fact that existing software is not a limited resource. It establishes a set of community rules that optimises the freedom of the members of the community, not the satisfaction of their needs. Importantly, it does not establish any rights or obligations.
The last bit is tricky as you have obligations to offer source code if you choose to distribute, but the "if" part is important. Similarly, advocates feel that there is a moral imperative to act in a way that preserves software freedom for downstream users, but nobody says that those users have a "right" to the software (in the way that a person has a right to a food in communist society).