We've decided to disallow IRL or 3D NSFL content, this means things like gore, decapitations, suicides and similar intense disturbing depictions.
We will be allowing 2D Depictions (also known as Guro). However, when posting Guro content it is suggested you clearly mark it in the title and required that you embed/link to the image/video/media in the post body and not in the actual URL field.
We were inspired to think about this particular thing as lemmynsfw (another instance) was discussing it as well and made some good points. The main one being that there's no separate NSFL tag, so people can't properly filter it out.
Also, being 100% frank, it's not the sort of thing we want to be tasked with potentially moderating and/or looking at.