No, don’t use JIRA for developing OSS: https://mako.cc/copyrighteous/free-software-needs-free-tools
JIRA isn't much worse than GitLab EE license wise - both will give you their full source under a license that you can't do much with it. The only difference is that part of GitLab is available under a better license, but it's not the version you're running if you run EE.