Writing comedy can be viewed as a combination of simplicity and frustrating complexity. Depending on the style of comedy, you usually start with a situation, or an idea, or something which makes no sense at all as material. You then put your spin on whatever it is -- making it as clever as possible, while keeping it easy to understand by your target audience. Try not to use big words which are known only to those people who carry a Webster's Dictionary around; keep it simple while maintaining complexity. Here's an example: Take a holiday, any well-known holiday in the area this is aimed at will do. Let's say Earth Day. You simply make fun of an aspect or stupid quality of it: "Do we even help the earth on earth day?! I think we just do it a favor by not kicking it after it went down." Remember, the best way to write comedy is to be innovative, you get more laughs with something unexpected and less funny than vice versa.