Backport commit ce35760b1 from Emacs

; Minor license statement fixes
ce35760b19315b634e62e2c64988018189dcdbdc
Stefan Kangas
Mon Feb 8 09:10:57 2021 +0100

lisp/ol-w3m.el

@@ -7,13 +7,13 @@
 ;; Homepage: https://orgmode.org
 ;;
 ;; This file is part of GNU Emacs.
-;;
-;; This program is free software: you can redistribute it and/or modify
+
+;; GNU Emacs is free software: you can redistribute it and/or modify
 ;; it under the terms of the GNU General Public License as published by
 ;; the Free Software Foundation, either version 3 of the License, or
 ;; (at your option) any later version.
 
-;; This program is distributed in the hope that it will be useful,
+;; GNU Emacs is distributed in the hope that it will be useful,
 ;; but WITHOUT ANY WARRANTY; without even the implied warranty of
 ;; MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
 ;; GNU General Public License for more details.

lisp/org-refile.el

@@ -7,18 +7,18 @@
 ;;
 ;; This file is part of GNU Emacs.
 
-;; This program is free software; you can redistribute it and/or modify
+;; GNU Emacs is free software: you can redistribute it and/or modify
 ;; it under the terms of the GNU General Public License as published by
 ;; the Free Software Foundation, either version 3 of the License, or
 ;; (at your option) any later version.
 
-;; This program is distributed in the hope that it will be useful,
+;; GNU Emacs is distributed in the hope that it will be useful,
 ;; but WITHOUT ANY WARRANTY; without even the implied warranty of
 ;; MERCHANTABILITY or FITNESS FOR A PARTICULAR PURPOSE.  See the
 ;; GNU General Public License for more details.
 
 ;; You should have received a copy of the GNU General Public License
-;; along with this program.  If not, see <https://www.gnu.org/licenses/>.
+;; along with GNU Emacs.  If not, see <https://www.gnu.org/licenses/>.
 
 ;;; Commentary: