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Oscars host Jimmy Kimmel won't bring up the slew of sexual misconduct allegations against Hollywood heavyweights in a room full of the same, but President Trump jokes are just fine.

Kimmel spoke about his hosting duties on "Good Morning America" on Tuesday, saying that when it comes to making fun of Trump "you can't go too far."

"I'm still doing a comedy show and I need to be funny and entertain my audience," Kimmel said. "But I also think that we've matured enough to the point where we can accept late night talk show hosts speaking about serious subjects."

He added, "I think it's almost necessary now."

However, when it comes to the "serious subject" of the multiple allegations of sexual assault and harassment that have plagued the entertainment industry in the months following the exposé of disgraced movie mogul Harvey Weinstein last year, Kimmel changes his tune.

"This show is not about reliving people's sexual assaults," Kimmel said. "It's an award show for people who have been dreaming about maybe winning an Oscar for their whole lives and the last thing I want to do is ruin that for someone who is nominated."

The ABC star explained, "That's not what I want to do. I'm not going to stop any behavior with my jokes."

The 50-year-old has made Trump the focus of many of his jokes ─ both on his show and off ─ since the 2016 presidential election.

When hosting last year's Oscars, Kimmel “thanked” Trump in his opening monologue.

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Jimmy Kimmel says anti-Trump jokes are not off-limits. (AP)

"And maybe this is not a popular thing to say, but I want to say thank you to President Trump," Kimmel said. "I mean, remember last year when it seemed like the Oscars were racist? That’s gone! Thanks to him."

After Trump won the presidential election, Kimmel described the five stages of grief — denial, anger, bargaining, depression and acceptance.

“Now stage one, is, of course, denial. As in, ‘No, the host of ‘Celebrity Apprentice’ is not our president, he can’t possibly be’,” Kimmel said on his show. “‘CNN must have the map wrong, they must have missed a county or something’.”

The Academy Awards air Sunday night on ABC.