MacGruber is rated R

... you should know that MacGruber has just received its official rating of "R" from the MPAA for “strong, crude and sexual content, violence, language and some nudity.” We were shooting for "NC-17" but I guess the MPAA is a lot more liberal these days than they get credit for. So if you were expecting some "PG-13" fluff like "Taken" or "Bourne Ultimatum", you've got another thing coming... on MAY 21st!!!

From:
http://thelonelyisland.blogspot.com/2010/03/macgruber-movie-to-be-rated-r.html

Enjoy!