Common Sense Note
Parents need to know that while this 1940s-set comic book-based superhero adventure is full of explosive action violence -- expect tons of gun battles, fireballs, and fistfights (all of which are even more in-your-face in the 3-D version of the movie), as well as a scary-looking villain -- in most other respects, it's pretty tame as these kinds of movies go. Captain America is wholesome, compassionate, and brave; he doesn't have the dark side that many other superheroes do, and he's not a ladies' man or a party animal. There are a couple of tame kisses and a little bit of drinking, as well as a few uses of words like "hell" and "ass," but what lingers after the last bomb has exploded and the last fight is over are the movie's messages about standing up against bullies and doing the right thing. (That and a very strong sense of "U.S.A! U.S.A!" patriotism.)
Sexual
Content
Some flirting and a couple of kisses; romantic tension between two main characters. Soldiers ogle a woman when she wears a pretty dress. One implied mooning by a soldier; several scenes with Steve/Captain America shirtless.
Violence
Frequent strong explosive action violence and weapons. Buildings, vehicles, and more are engulfed in fireballs; lots of gun use. A villain known as Red Skull has a monstrous/skeletal face that could be very scary to younger kids. The bad guys are developing super weapons powered by a mysterious energy source; they're extremely powerful, and some can completely vaporize people. Characters are killed, many impersonally/mostly bloodlessly in gun fights and big explosions, but a few (including some we care about) in more upsetting ways -- a couple are shot point-blank, and one goes through a propeller (blood is spattered). Car and motorcycle chases, fist fights, and war imagery. A child is held hostage. A character commits suicide rather than be captured.
Language
Several uses of "hell," plus very infrequent use of "ass," "damn," "son of a bitch," "oh my God," and British slang like "bloody." Some insults, like calling soldiers "ladies" to demean them.
Social
Behavior
The movie celebrates the idea of the hero as someone who believes in something greater than him/herself and stands up for those who can't stand up for themselves. Self-sacrifice, friendship, and loyalty are also key themes. There's a very pro-America message, which is reinforced by the strong patriotism of the 1940s setting. Although Captain America at one point professes a reluctance to kill people, he and his soldiers don't have any qualms offing tons of bad guys or using violence as their main means to solve problems.
Consumerism
Tie-in to vast quantities of related merchandise.
Drugs / Tobacco /
Alcohol
Dr. Erskine drinks some schnapps; he later implies that he had too much, but he's not shown drunk. Soldiers drink beer (and harder liquor) in a pub/bar; one is a little tipsy. Captain America tries to get drunk but is unable to.