We study a subtype of implicitly abusive language, namely non-negative sentences about identity groups (e.g. “Women make good cooks”), and introduce a novel dataset of such utterances. Not only do we profile such abusive sentences, but since our dataset includes different semantic variants of the same characteristic attributed to an identity group, we can also systematically study the impact of varying degrees of generalization and perspective framing. Similarly, we switch identity groups to assess whether the characteristic described in a sentence is inherently abusive. We also report on classification experiments.