The top level source directory in a GCC distribution contains several files and directories that are shared with other software distributions such as that of GNU Binutils. It also contains several subdirectories that contain parts of GCC and its runtime libraries:
boehm-gc
     contrib
     contrib/texi2pod.pl, is used to generate man
pages from Texinfo manuals as part of the GCC build process.
     fastjar
     jar command, used with the Java
front end.
     gcc
     gcc Subdirectory, for details.
     include
     libiberty library.
     libf2c
     libffi
     libffi library, used as part of the Java runtime library.
     libiberty
     libiberty library, used for portability and for some
generally useful data structures and algorithms.  See Introduction, for more information
about this library.
     libjava
     libobjc
     libstdc++-v3
     maintainer-scripts
     gccadmin account on gcc.gnu.org.
     zlib
     zlib compression library, used by the Java front end and as
part of the Java runtime library. 
The build system in the top level directory, including how recursion into subdirectories works and how building runtime libraries for multilibs is handled, is documented in a separate manual, included with GNU Binutils. See GNU configure and build system, for details.