First up, there's a good reason GTA 5 has a robust profanity filter for in-game text chat: there are some abhorrent words in there. The kind of racial and sexual slurs I'm uncomfortable even reading, let alone thinking about someone actually using. And online isn't exactly where humanity's brightest and best choose to open their mouths. The rest though? Oh wow, the fun you can have seeing what works.
The list presumably existed all along but it's only since the PC version and attempts to mod GTA 5 that people have been able to pull it out to look at what's there. It's an odd mix of mostly extremely offensive language and, well, just odd stuff. 'Microsoft', 'Sony', 'Playstation' and 'Nintendo' are on there for example. As is 'schlong', 'adolf', 'norks', 'scat'.
The bad words:
Obviously, we had to test it, leading to the immortal phrase 'adolf had great norks', mainly because, once you ignore the awful words that most decent folk would never use, there's an odd mix of the profane and the inane. You'll notice that 'piss' is totally fine, for example while the almost comedic 'clunge' is a no-no. Which one do you use more?
You can see the full list here, but [Spoiler Warning] it's pretty foul.
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