Common Sense Note
Parents need to know that this sequel to Bruce Almighty is a broader, milder comedy than the original, and it aims to appeal to the whole family (and given the frequent TV ads, chances are even young kids have heard of it). The good news is that even though it's not particularly good, it is pretty safe -- there's no violence, drinking, or sex, and virtually no bad language ("pissed" and "jackass" are as strong as it gets). It's worth noting that the plot revolves around Evan talking directly to God and then obeying his command; there are several biblical references, but no proselytizing.
Evan and Joan kiss and hug a couple of times.
The "flood" scene is a bit intense as the water rises and the ark is propelled forward, but no one gets hurt. Some comic pratfalls/injuries while building the ark.
Very little, even by PG standards: "pissed," "jackass," "Oh my God!"
Evan sacrifices his reputation in order to follow a greater calling and by doing so saves lives, animals, and his family. Some poop/bodily function jokes (not surprising, given all the animals involved).
Just a few: Hummer, The Daily Show, The 40-Year-Old Virgin (Mary).
Drugs / Tobacco /