The present article investigates the effect of circular and elliptical cutouts on vibrational characteristics of porous sandwich functionally graded material (SFGM) plates with FGM core resting on Pasternak elastic foundation. The structural kinematics of the plate are formulated based on nonpolynomial-based higher-order shear deformation theory (HSDT). Geometric discontinuities have been incorporated in terms of circular and elliptical cutouts in the SFGM plates. The sandwich structure is considered to be comprised of two homogeneous face sheets and a porous FGM core with various cutout shapes and sizes. The variation of material properties from the homogeneous face sheet to the FGM core has been carefully modeled using modified power law distribution. Further, a C0 continuous finite element formulation with a four-noded, isoparametric quadrilateral element with seven degrees of freedom (DOFs) per node has been employed to accomplish the results. The accuracy of the present results has been demonstrated through convergence and validation studies. A comprehensive study has been carried out to investigate the influence of volume fraction index, even and uneven porosity distribution, circular and elliptical cutouts, as well as H-elliptical and V-elliptical type cutout shapes on the frequency parameter of SFGM plates with the elastic foundation. The numerical results demonstrate the aforementioned parameters significantly impact the vibrational frequency of the SFGM plates.