I think open discussions (like this one) of when/why/if/how people may be offended by jokes is a good thing. Fans of artful "off-color" humor probably already know this scene from Louie in which a bunch of plebe comedians ask their gay friend about how he feels about the word ***got in comedy.
I suggest the whole thing but it really gets going at about 4:25
Louis CK Poker scene from episode 2 of LOUIE on FX every TUESDAY at 11pm - YouTube