FRONT Act

This bill requires certain U.S. tax-exempt nonprofits receiving funding from governments or entities of specific "foreign countries of concern" (including China, Russia, Iran, Cuba, Venezuela, and North Korea) to register as foreign agents under the Foreign Agents Registration Act. It mandates detailed reporting about foreign-funded activities, including copies of agreements or full statements of activities, and prohibits exemptions that normally apply to lobbying or humanitarian fundraising groups. The law directly affects nonprofits organized under Section 501(c) of the Internal Revenue Code that accept money or resources from these designated foreign governments or entities. Key provisions include defining "foreign country of concern" and specifying the exact information nonprofits must disclose to the government. The bill takes effect 30 days after enactment.