Common Sense Note
Parents need to know that this urban comedy deals with materialism, greed, crime, and community in the inner city. There's more violence than you might expect in a comedy, including guns, references to torture and prison rape, and several hand-to-hand fights. The relationship between sex and money and the concept of becoming a "baby mama" to ensure "getting paid" is explored, and there are a couple of interrupted not-quite-sex scenes that show a shirtless guy and a lingerie-clad young woman. But despite the violence, the notable consumerism (the movie is almost like one long commercial for Nike Air Jordans), and the regular use of strong language ("s--t" and "ass" being the most frequent), the overall message is positive: that people with means should give back to their communities.
Sexual
Content
Several women are shown wearing very skimpy outfits. One woman aggressively goes after the lottery winner and makes it obvious she's a "sure thing." On their date, she tells him that she's slept with many powerful men; later, she tries to have unprotected sex with him (she's in a bra and panties, he's shirtless). They kiss passionately but don't actually have sex; a similar scenario occurs the next day betwen the same guy and a different girl.
Violence
Lots of references to crime, including an ex-con's threats, jokes about prison rape and torture, fistfights (that lead to bloody mouths), and gun violence. There aren't any all-out brawls, but Kevin is beat up a couple of times, and the ex-con is always making scary threats that he delivers on later.
Language
Strong language is used consistently but not in every scene: "Bulls---t," "s--t," "ass," "bitch," "damn," "hell," one "f--k," and the "N" word (said by and to African Americans) are all used more than a few times. Also "screw," "goddamn," and "oh my God."
Social
Behavior
The movie has mixed messages, but the overall idea is an important one -- that all of us are partly who we are because of where we came from and that if we're lucky enough to have resources, we have a responsibility and a privilege to share those resources with our community. That's the main lesson Kevin learns ... though he also discovers just how money-hungry his friends are and that it's possible to spend $100,000 in just a couple of days. One female character makes a comment about how her body is her lottery ticket, which is a poor message to send girls -- but the movie's other main female character is ambitious and intelligent.
Consumerism
The two most obvious product placements are Nike (specifically the Air Jordan line) and Foot Locker, where the protagonist works or shops throughout the movie. Other brands mentioned or featured include Bentley, Hummer limo, and Cherry Coke.
Drugs / Tobacco /
Alcohol
There's underage drinking at a romantic dinner, since Kevin is only 18 (no mention is made of his date's age). People have cans in their hands at a barbecue, but it's unclear whether it's beer. Vague references to a character or two being involved in the drug trade, but it's not overt, and there's no drug use on screen.