The "Foreign Registration Obligations for Nonprofit Transparency Act," or FRONT Act, seeks to amend the Foreign Agents Registration Act (FARA) to enhance transparency regarding foreign influence. This legislation specifically mandates that certain tax-exempt organizations receiving funding from foreign principals associated with designated "countries of concern" register as foreign agents. An organization falls under this new requirement if it is a tax-exempt entity under sections 501(c)(3) through (6) of the Internal Revenue Code, receives income from a foreign principal of a foreign country of concern, and is not otherwise already considered a foreign agent. A significant provision removes the exemption for these organizations that typically applies to entities filing reports under the Lobbying Disclosure Act of 1995, ensuring they must register under FARA. The bill explicitly lists "foreign countries of concern" including the People's Republic of China , the Russian Federation , and the Islamic Republic of Iran , allowing for additional designations by the Secretary of State. A "foreign principal of a foreign country of concern" includes governments, political parties, nationals, or entities organized in or substantially funded by these nations, and covered organizations must submit detailed reports on all agreements and activities, particularly political activities, resulting from such foreign funding.