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What kinds of sites are not allowed when publishing Google Adsense?
gambling, illegal, adult, pornographic, drug, hate or other questionable or offensive websites.
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Yes google does not accept "gambling, illegal, adult, pornographic, drug, hate or other questionable or offensive websites." However, this is not the comprehensive list. You will not get approval for the sites that is not in the language offered by Google, for instance if your site language is Bangladeshi, you will not get approved. Your site will also not get approved if your content is of poor quality or are primarily contains copyrighted materials.