No sex or nudity
Buddy gives his dad a bra as a present not knowing about normal culture.
Jovie is in the woman's locker room taking a shower while Buddy goes in and sings along with her and Jovie finds out and freaks out. Later she hints to him that he was in there to see her naked, but he really wasn't.
Buddy gets into a fight with the Santa at the department store, because he believes he's an imposter. There is some punching and kicking, but no blood or gore.
Buddy sees a midget in his father's office and truly believes that he is an elf. This makes the man very angry, and he runs across the table and attacks Buddy. There is no blood, however.
While in the doctor`s office, Buddy receives a finger prick. He screams, but there is no blood. This is made for comedic purposes.
At least 3 hells, 2 craps, 1 damn, 2 uses of "Oh my God" and 1 use of "God." Also there are 2 "up yours" in a row.
1-2 uses of the word pissed.
We hear that gnomes weren't used at the North Pole because they drink too much (and see one doing that, followed by a loud belch).
In the mailroom, men drink and get drunk.
Some dramatic music plays as some ominous-looking Central Park Rangers on horseback race toward discovering Santa in the park. They then pursue Santa's sleigh that's flying in an out of control fashion.(Younger kids might be concerned that they'll catch him or the sleigh will crash).