Toilet humor is only funny because we suspect that someone, somewhere is unreasonably offended by it.
Toilet humour usually concerns subjects seen by society as crude and/or disgusting. Although these subjects might be unpleasant, their discussion does not cause physical or mental damage to anyone. Because of this, if we see someone getting offended by toilet humour, it annoys us. By laughing at toilet humour we feel as if we are somehow rebelling or 'getting back' at the prudish person who is offended. To summarize, toilet humour is only funny because we suspect that someone, somewhere is unreasonably offended by it.
Therefore, we should be thankful that many people do not like toilet humour, as this is what makes it so funny.
(This explanation does not account for those who are not offended by toilet humour and yet do not find it funny. A fan of toilet humour might view one such person as a bit boring or just too grown up. As before, by laughing at toilet humour we feel as if we are somehow rebelling or 'getting back' at the person who is just a little bit too grown up and serious.)
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