Beam splitting of low-contrast rectangular gratings under second Bragg angle incidence is studied. The grating period is between lambda and 2lambda. The diffraction behaviors of the three transmitted propagating orders are illustrated by analyzing the first three propagating grating modes. From a simplified modal approach, the design conditions of gratings as a high-efficiency element with most of its energy concentrated in the -2nd transmitted order (~90%) and of gratings as a 1 x 2 beam splitter with a total efficiency over 90% are derived. The grating parameters for achieving exactly the splitting pattern by use of rigorous coupled-wave analysis verified the design method. A 1 x 3 beam splitter is also demonstrated. Moreover, the polarization-dependent diffraction behaviors are investigated, which suggest the possibility of designing polarization-selective elements under such a configuration. The proposed concept of using the second Bragg angle should be helpful for developing new grating-based devices.