This "Model Spec" document notes that ChatGPT currently blocks Not Safe For Work requests, including "erotica, extreme gore, slurs, and unsolicited profanity." But it looks like OpenAI is considering lifting the ban for older, more mature user groups.
"We're exploring whether we can responsibly provide the ability to generate NSFW content in age-appropriate contexts through the API and ChatGPT. We look forward to better understanding user and societal expectations of model behavior in this area,” OpenAI wrote in the document, which was first spotted by Wired.