Though ultimately decided by personal taste, the extent to which a person finds something humorous depends on a host of variables, including geographical location, culture, maturity, level ofeducation, intelligence and context.
Root components of humor:
Being reflective of or imitative of reality
Surprise/misdirection, contradiction/paradox, ambiguity.
Behaviour, place :
Rowan Atkinson explains in his lecture in the documentary Funny Businessthat an object or a person can become funny in three ways:
by behaving in an unusual way,
by being in an unusual place,
by being the wrong size.
Most sight gags fit into one or more of these categories.
Some theoreticians of the comic consider exaggeration to be a universal comic device. It may take different forms in different genres, but all rely on the fact that the easiest way to make things laughable is to exaggerate to the point of absurdity their salient traits.
There are many taxonomies of humor:
From slapstick to sarcasm, there isn't anything humorous that isn't also potentially offensive to someone somewhere.
Being able to distinguish between laughing at someone and laughing with someone is a manifestation of intelligence.
There's a world of difference between 'making fun' of someone's condition, circumstance, or situation and 'poking fun' at someone's personality, habits, or idiosyncrasies.
Humor at the expense of the pain it causes others is generally considered to be in poor taste.
The First Amendment protects our right to speak our minds openly and freely without government sanction or interference.
It also imparts the implied responsibility to do so within a framework of moral and ethical constraint, humaneness and compassion.
The Supreme Court has determined that even speech that has little or no redeeming social value may be protected under the 1st Amendment.
It is therefore up to the individual to exercise good judgment in the imposition of self restraint within the context and framework of collectively established social norms and commonly held societal values.
It is in this regard that the following should be kept in mind and strongly considered re the question or issue of what is or isn't humorous:
As with obscenity, there is no universal test or national standard re what is humorous and what is not.
What works or goes as humor in New York may not work or go as humor in Kansas.
If you find yourself in New York, and offended by the humor and the sense of humor there, you may do well by closing your eyes, clicking your heels three times, and return to 'Kansas' by repeating, "There's no place like home."