In March 2020, effective immediately, Google will update the Inappropriate Content policy to clarify the position on Sensitive Events.
Updated Sensitive Events policy
The following is not allowed:
Content that potentially capitalizes on or lacks reasonable sensitivity towards a natural disaster, conflict, death, public health emergency, or other tragic event
Examples (non-exhaustive): Appearing to profit from a tragic event with no discernible benefit to users; price gouging or artificially inflating prices that prohibits/limits access to vital supplies; sale of products or services (such as personal protective equipment) which may be insufficient for the demand during a sensitive event; using keywords related to a sensitive event to attempt to gain additional traffic
(Posted March 2020)