Rockstar Games is fine with GTA 5 mods in Single Player

Mods in GTA Online, however, are a big no no

The most recent update to Grand Theft Auto 5 disabled mods throughout the entire game. It had been regarded as an intentional slight from the developer towards modders. Rockstar has stated in the past that they will always be looking to keep the online portion of the game, GTA Online, free of negative experiences like cheaters/glitchers.

In light of this vision, they have banned many players from the game due to their behavior online. However, there have been reports of single-player modders being banned as well. Regardless of this, Rockstar has finally broken their silence and have issued a statement on the subject of mods in single-player.

In short, Rockstar claims that they are in support of the PC modding community for their GTA 5 games and the recent update that disabled mods was unintentional. They also go on to say that they have not issued a single ban against modders in single-player, but will be focusing on GTA Online modders:

We have always appreciated the creative efforts of the PC modding community and we still fondly remember the awesome zombie invasion mod and original GTA map mod for GTAIV PC among many other classics. To be clear, the modding policy in our license has not changed and is the same as for GTAIV.  

Recent updates to GTAV PC had an unintended effect of making unplayable certain single player modifications. This was not intentional, no one has been banned for using single player modifications, and you should not worry about being banned or being relegated to the cheater pool just for using single player PC mods. 

Our primary focus is on protecting GTA Online against modifications that could give players an unfair advantage, disrupt gameplay, or cause griefing. It also bears mentioning that because game mods are by definition unauthorized, they may be broken by technical updates, cause instability, or affect your game in other unforeseen ways.