Not Rated, but the MPAA would probably give it:
R for Language and Some Mature Sexual Content, but there isn't much.
The main character is a Michael Jackson impersonator and he is seen recreating Jackson's dance moves several times, some of which are slightly suggestive (holding his crotch and breathing heavily while humping the air, et cetera).
A man tells another man he wants to introduce him to a woman who is a "stripper, but with a great, beautiful mind."
A performer kisses an old woman on the head at a nursing home in a joking manner.
A woman in the film is a Marilyn Monroe impersonator and a great amount of her cleavage is seen as she leans over or just standing up (quite accurate to Monroe's real personality). Because of this, the main character asks her how long she has been Monroe. She replies, "ever since I got my boobs." He replies, "of course!"
A priest forces a man to confess that his wife left him because he slept with other women. The man confesses and they joke that he must've "done it with at least five other women."
A character, seen regularly throughout the film, is a Madonna impersonator and dresses scantily much like the real Madonna. Never too graphic, but still scantily-clad.
As a group of people bathe together in a pond, presumably naked, a person says offscreen "stop showing me the crack of your ass." We see no nudity whatsoever in this scene. The men are seen shirtless and the women all have tops on.
A boy describes that "chickens make him hot" and that their "wings are like a woman's breasts." He goes on to say that "chicken breast is hot," in a sexual way. He talks about "smooth breasts," "hot chickens," et cetera in this short scene. This is played for humor and is definitely not supposed to be taken seriously.
A woman's husband calls her a "slut" and asks if she "f**ked" another man. He also asks her, "if I smell your finger, will I smell him?" He then inserts his fingers into the woman's anus (not shown); she squirms and tells him to stop (he complies). The woman is completely clothed, but it seems as if the man is naked, but the woman is covering anything that would be shown. At the end of this scene, the man smells his fingers.
A husband and wife kiss lightly.
A woman and man kiss and embrace each other lightly (the woman is already married to someone else).
A married man puts his hand on the leg of a woman he is not married to. He is seen laying his hand on top of her fishnet stockings.
We see wind blowing up a Marilyn Monroe impersonator's dress, Seven Year Itch style, and we see her underwear, but it is not graphic and very brief.
A young boy is shown scrubbing an old man in a bathtub, but no graphic nudity is seen in this comical sequence.
A man passionately kisses his wife's head and caresses her clothed breasts until her top falls off and he is cupping his hands over her breasts. It is implied that he has sex with her, but nothing is shown.
In a montage of a rehearsal for an impressionist show, a Madonna impressionist is shown moving her pelvic area up and down while leaning back and groaning. She is completely clothed, but her crotch area is scantily clad. Also, a Marilyn Monroe impressionist dances and lets air blow up her dress briefly.
In a man's imagination, a woman blows him a kiss and winks at him.