Take persons who are involved in serious, possibly life or death situations. They have their own version of humor shared internally (doctors, pilots, cops, even professors). Outsiders encountering these examples of humor might be put off, or even horrified, by hearing it. Here's a few from medicine:
FLK -- funny-looking kid; one who appears with overt facies (facial characteristics) indicating some symptom.
Circling the drain -- about to die.
Acute lead poisoning -- gunshot wound.
Fecal encephalopathy -- shit for brains.
LOBNH -- lights on but nobody home; person catatonic or generally unresponsive.
Code yellow -- Urine needing cleanup.
Goober -- malignant tumor.
Bra-size IQ -- one in the range between 30 and 45.
Room temp IQ -- one in the range between 70 and 80; just barely above intellectual deficiency.
Shrink -- psychotherapist.
Binet or WISC jockey -- psychometrician.
Worm runner (archaic) -- an experimental psychologist who tried to do transfer of learning studies with flatworms.
We're on safer grounds in recommending more mainstream humor sources, provided the type of humor is consistent with one's taste. For example, these sites are really for people who are okay with irreverent, even risqué, humor:
Television and the internet provides a lot of funny for those in need. I like The Big Bang Theory and How I Met Your Mother. 30 Rock also had its moments, as did a lot of classic comedy from the 1980s, like Wings. I think Jon Stewart and Stephen Colbert are not my style; but my point is, if it works for you, go for it!
Humor is supposed to have health benefits, as well as giving pleasure to many people. I wish some governmental agency could be formed that would unbiased rate all forms of humor in terms of some RDA of humor. Then each person could assess her or his own daily intake, and make adjustments accordingly. We already have this available for diet (calories, sodium, protein, sugar, etc.) -- why not humor?
Oh, the obvious hit me like a tennis racquet falling out of a closet on my head: can we expect bureaucrats to do this kind of job? Gee, the I.R.S. or the U.S.P.S don't have people there who are a bundle of laughs. Or consider our officeholders, who might have to set it up. Can you imagine the Nancy Pelosi Joke Book, or John Boehner doing a show on the Comedy Network? How about it falling under Homeland Security? Well, they must have a sense of irony, given their name!
No, I'd sooner entrust this to the nuns, or to a random selection of names from the phone book.
Humor really remains as something we should assume personally as a social obligation. We owe it to our fellow humans to make light of things sometimes, to look on the sunny side of life! Let's all do our part, America! Lighten up, Francis!*
Even "gentlemen's clubs may find occasion to be a little humorous:
*A line from Stripes, a very funny movie.