The Unplanned Parenthood Clinic is South Park's abortion clinic first seen in the Season Two episode, "Cartman's Mom is Still a Dirty Slut". The second time was in Season Five episode, "Kenny Dies".
Background
"Cartman's Mom is Still a Dirty Slut"
The clinic as it looked in "Cartman's Mom is Still a Dirty Slut".
Having second thoughts about raising a child, Liane Cartman asks the nurse at the Unplanned Parenthood clinic if she can get an abortion. When questioned about how long ago the point of conception occurred, Liane answered "about eight years ago". The nurse is shocked and informs her that eight years is too old for an abortion.
"Kenny Dies"
In "Kenny Dies", an abortion doctor is ready to perform an abortion on a patient named Ms. Sanders. Before the doctor begins the procedure, he asks Sanders if she would consider donating her fetus to cancer research. Sanders agrees and a laugh track is heard in the background. After turning a television off, the doctor begins the abortion for Ms. Sanders.
During the abortion, vacuum and humming sounds are heard, which are revealed to be a janitor vacuuming the hallway outside of the abortion room. After the abortion is complete, the doctor gives the fetus to a nurse, who then places it in a bio-hazard container. She then takes the container and has it loaded on a truck destined for Alder Research Group, a stem-cell research team.