In this paper, an exact solution for nonlinear static behaviors of functionally graded (FG) beams with porosities resting on the elastic foundation is presented. The FG material properties with porosities are assumed to vary along the thickness of the beam, and two types of porosity distributions are considered. Actually, the geometrical middle surface of the FG beam selected in computations is very popular in the literature. By contrast, in this study, the physical neutral surface of the beam is utilized. Based on the Timoshenko beam theory, von Kármán nonlinear assumption, together with neutral surface concept, the nonlinear governing equations of the FG beam resting on the elastic foundation are derived. By using the physical neutral surface, the nonlinear governing equations have simple forms and can be solved directly. The exact solution for the problem with all immovable and moveable boundary conditions is conducted in detail. Some numerical investigations to show the effects of boundary conditions, material properties, length-to-thickness ratio, elastic foundation coefficients and several types of applied load on nonlinear static bending behaviors of the beam are given.