This Film is Not Yet Rated is a documentary movie. It is about discrepancies in the MPAA rating systems. This movie was originally rated NC-17 (no children 17 and under admitted) because of "some graphic sexual content". However, it was released without a rating.
One discrepancy covered in this movie is between the way violence and sexual behaviors are treated. Another is between how homosexual and heterosexual materials are treated in independent movies vs. Hollywood movies. According to some interviewed in this movie, the MPAA often treats homosexual issues in movies much harder than heterosexual content.