Everything is subject to humor. There is nothing that cannot be made fun of. These are obvious facts. Should everything be subject to humor? Should there be certain subjects that cannot be made fun of? For me, that question is not relevant. Is it relevant to you? If it is, then you need to figure some things out. Is it reasonable for some people to be offended by your words? If so, how much do you care about their feelings? How much do you care about your jokes? Should people care about offending others? Sure, if they have any empathy whatsoever. Each person chooses the level of sensitivity they are willing to show others. Each person must decide whether or not offending someone is a personal problem. It's up to each individual to decide when to joke, when something is okay and when it's not. It's up to each individual to make a judgment call on whether or not it will hurt someone's feelings (and whether they care), and to decide to tell the joke or not based on a risk/reward assessment. How likely is the joke to offend, and how much? Do I care? How likely is the joke to amuse, and how much? Do I like the odds? Is the potential reward worth the potential risk? Is it worth bucking the odds for humor's sake? Personally, I don't think there's any subject that is actually beyond humor. For me it's almost entirely dependent on the quality of the joke. If it makes me laugh, then obviously the subject is open to humor, even if it makes me feel like a terrible human being at the same time. If it just makes me feel terrible and doesn't inspire even the slightest amusement, then it's probably just a poor attempt at humor, not necessarily something entirely off limits. When I'm considering telling a joke, I (very quickly) ask myself the questions above. If the joke is very likely to deeply offend my audience, I mean really hurt them, and I actually care about their feelings, then I'm not likely to tell the joke. I don't go around intentionally hurting feelings guilt free. If the potential offense is questionable, or if I don't really care about the feelings of my audience, then the other questions come into play. Example: If I'm around someone I know has been raped and I actually care about their feelings, then there's simply no way I'm going to make a rape joke. Ever. But if my audience isn't sensitive to rape jokes and I think the joke is likely to amuse, I'm aiming to amuse. What if your audience is large and diverse? It's a judgment call. I can laugh at anything, but I'm not going to tell others that they should be able to do the same.