No nudity. His ventriloquist's dummies frequently make sexual comments and refer to sex organs. Also, as a running joke, the dummies insinuate that Dunham is gay, a crossdresser, poorly endowed, etc.
Violence & Gore
Mild
The dummies occasionally talk about doing violence and violent pranks. One dummy, Achmed the Dead Terrorist, talks about suicide bombing.
Profanity
Moderate
A handful of uses of "f*ck", "hell", "damn." Quite a bit of racist and sexist language. Frequent sexual innuendo but no explicit sex words.
Alcohol, Drugs & Smoking
Mild
One dummy is an alcoholic and talks a lot about drinking.
Frightening & Intense Scenes
None
Only the youngest kids might be scared by the old-style movie intros to each segment.