Go with a House Telvanni Dunmer. If you want a character of magical aptitude who seeks power and authority, there is no better choice. You’d be safe practicing any magic, no matter how taboo, in Morrowind’s eastern Telvanni lands. The powerful define the standards of virtue, after all; necromancy is just another means of power to the aspiring Telvanni. They even accept vampires, if you want to go that route.
That being said, I would probably stay away from Redguard unless you really, really want to be an outcast. The same goes for Altmer and the other Dunmer great houses.
Finally, given the state of the Cyrodiil, Imperials are also a good choice. Many survivors are wrapped up in cults as a means of survival, so a necromancer would make sense. Just know you probably wouldn’t want to play as a magicka-based character if you go this route and care about the meta.
Dunmer - House Telvanni views necromancy as a tool like most forms of magic. However, the other Houses despise necromancy as such magic disrespects their ancestors.
This distinction the Dunmer made was essentially meaningless to the human races, as the Dunmer considered them and some other beast races to be little more than animals. While the Dunmer considered the necromantic manipulation of another Dunmer abhorrent, they did not prohibit the practice of necromancy upon human remains, or on the remains of any animal, bird, or insect. The Telvanni, in particular, became renowned for their mastery of necromancy, though it is said even they will not defile the corpse of a fellow Dunmer.
Sorry, this is my first Elder Scrolls game and I'm not fully cognizant of all of the lore, so I thought I'd ask here. I do know that most of Tamriel seems to be very much opposed to necromancy, with the Redguards in particular being very much against it, if I'm remembering that Aliki'r Desert questline correctly. I would like to play the new class, but I was wondering if any of the races in the game are not quite as against it as other races? Do the Dunmer care? There seemed to be lots of shady stuff going down in Vvardenfell among the upper echelons of society, so maybe Dark Elves care about Necromancy less? I don't know about the Khajiit, but it would be cool to start Elsweyr with a brand new kitty necromancer (maybe even a vampire kitty necromancer, for extra evilness), but I'm not sure what the Khajiit attitude towards necromancy is? What about Altmer? I was toying with making a High Elf character who was part of the House of Reveries, could she be a necromancer, too, without everyone on Summerset wanting to run her out of town, just finding her somewhat distasteful?
Note: I don't care much about min/maxing and I'm not an RPer with other people, I just like to make stories about my characters in my head while I play them.