An early scene in the movie is of the President having sex with his secretary. No nudity is shown, however the President and his secretary are shown in a sexual position with bare shoulders and legs showing from under the sheet. Both are vocal.
Later in the movie, the First Lady walks in on Dave in the shower. He is shown fully naked from behind through the shower glass, his buttocks are visible. When he turns around to speak to her, the First Lady glances downward but no penis or other nudity is shown.
Near the end of the movie, a man and a woman are shown kissing passionately for several seconds.