As long as the intent of the joke teller is to be funny and not to intentionally inflict harm then I'm fine with basically any joke. I don't find all jokes funny, but I'm rarely offended.
I don't care if its racist, sexist, ethnic (I'm Irish and love Irish jokes), or about babies, or children in sexual situations, or dying people, or the Stephen Hawking joke (that was funny), or mentally challenged people. If it's funny I like to hear the joke, but that's just me. I know a lot of people don't want to hear these kinds of jokes, so I try to watch what I say.
There was some big comedy event a few years ago where the participates were asked to tell their most vile joke. After a while the vile jokes started getting a bit monotonous, and then Sarah Silverstein took the stage. She looked out at the audience, then looked at the host of the show, then claimed that when she was younger the host of the show raped her. The audience wasn't quite sure what to think, and the host was pissed, but in retrospect a lot of people think she had the best joke of the evening because it was the most vile.
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