No, there absolutely does not. The only way to filter your game usage through a moral filter is to subscribe only to things like honestandroidgames.com, which is akin to programming out all non-Christian TV channels in every TV in your house.
https://support.google.com/googleplay/android-developer/answ...
Whether or not these guidelines should extend to IAP implementation is up for debate, I'm of the opinion that consumable IAP should be a blocker.
Sure: come up with your own moral preferences and (1) as a producer, don't make games that violate them, and (2) as a consumer, don't pay for games (or IAPs within games) that violate them.
I'm thinking something like you spend real dollars on a hat (or other item) that does nothing but change cosmetics, but disappears after a week/month/quarter/year.