Common Sense Note
Parents need to know that although Elf has some potty language and mild swearing ("pissed," "hell," "damn," etc.) and a few references to bodily functions, it's family friendly at its core. Even young kids will appreciate the humor inherent in this fish-out-of-water tale, although some might be upset that Buddy's mother died and that his father never knew about him. The few action sequences (galloping rangers chasing Santa in Central Park, a brief confrontation with a scary raccoon, and some scuffles in a department store) aren't really threatening, and no one is injured. Although the movie is 100% on board with the magic of Christmas, some characters shake their head and roll their eyes at the notion of Santa, and kids talk about the possibility of parents being the ones behind the presents. But the movie's overall message of the value derived from honesty, acceptance, and affection for all humanity is clear and positive.
One sweet kiss between main characters. A reference to nakedness in the shower.
Cartoonish action in several instances: Santa wrestles with an elf; park rangers look ominous as they chase Santa and his reindeer-driven sleigh on Christmas Eve; Buddy is hit by a taxi but immediately springs up, uninjured; a near attack by a ferocious-looking raccoon.
Infrequent swearing/potty language includes "pissed," "pee," "hell," "damn," "crap," and "up yours." Comedy at the expense of a little person who is called an elf and takes offense.
The movie suggests that although people sometimes lose sight of what's important in life, they can find their way back. It also says that the holiday spirit is based on faith believing rather than seeing and that generosity, kindness, and earnestness can win over even the most cynical and humorless individuals. All of that said, some of the film's humor comes from references to bodily functions: pooping, burping, peeing, throwing up.
Lots of product placement, including numerous toys in Santa's workshop and the store where Buddy works: Monopoly, Etch-a-Sketch, Lego, etc. Other scenes feature Chanel, Kodak, Clinque, Pop Tarts, Coca-Cola, Tamiflu, and more.
Drugs / Tobacco /
In one scene played for laughs, two important characters add whiskey to coffee and later are shown to be quite drunk. Wine is consumed during dinner on more than one occasion. A burping gnome is said to have been drinking.