Paris Is Burning offers an intimate, affirming portrayal of Black and Latino gay men and trans women in 1980s New York City ball culture. It highlights their resilience, chosen families, and self-expression amidst societal challenges, presenting characters with dignity and complexity. The film's empathetic lens validates their lives and cultural contributions.

Paris Is Burning provides an affirming and empathetic portrayal of transsexual women in NYC's ball culture. It showcases their dignity, complexity, and agency, highlighting their dreams, struggles, and the supportive communities they forged. While depicting external challenges like prejudice and poverty, the film consistently validates their identities and celebrates their resilience and self-expression, making its net impact overwhelmingly positive.

The film portrays the struggles of LGBTQ+ individuals from Christian backgrounds who face rejection from their families and churches. The narrative frames this exclusion as problematic, positioning the audience to sympathize with the subjects who seek acceptance and community, often finding it within the ball culture.