In the United States you'd be hard pressed to find somewhere unless you're USPA-licensed...... the few places I've talked to said "absolutely not" to both a nude tandem jump or a nude AFF jump.
Gotta remember, nudity is *always* sexual....

There may be DZ's that allow it, but I haven't come across any.
Tandems are highly recommended for first-timers, some DZ's won't let you do anything else for your first time. AFF jumps are the semi-solo training jumps before you get licensed. To do a true solo jump you need to complete AFF training and pass a test to get licensed. If anyone's willing to wait a couple years, I'm planning on trying for a tandem-master license once I have the required # of jumps and pass the (very intense) exam.
Gotta give me time though......

Sorry to sound so business-like, but it's the reality of how strictly regulated the sport truly is.
Besides, I just crashed again this past weekend and I'm experiencing better living through Vicodin right now......
