Kids learn that fancy trappings like decorations, games, and music aren’t the source of Christmas spirit, which is instead found in making people happy and being with the people you care about. Potty humor includes a scene showing a character blowing a bubble out of a kazoo that he removed from his nose.
The characters must set aside their differences to create a special holiday event for the kids who are counting on them. Their methods are questionable (stealing a public Christmas tree, hijacking a truck, and interrogating a charity Santa, for instance), but their intentions are good.
Characters slap each other and survive long falls, and a man dressed as Santa is hit by a truck, but all of it is intended to be funny and doesn’t lead to injury.
No cursing, but there’s some substitute swearing like “oh, sugarplums" -- as well as words like “lame,” “stupid,” and “shut it” that parents might not want their kids to repeat.
This holiday special is part of The Penguins of Madagascar series.