1. How does someone write funny material?
Writing Tools
How does someone write funny material?

2. Here is a list of 'tools' that writers use for comedic writing.
Understatement
Hyperbole
Irony
Satire
Parody

3. Understatement
When an author deliberately understates the obvious, he or she is using understatement.
For example:
"It's just a flesh wound." (Black Knight, after having both of his arms cut off, in Monty Python and the Holy Grail)

4. Hyperbole
The opposite of understatement, a writer uses hyperbole to exaggerate his or her point to create humor.
For example: Monty Python on Being Poor
Eric Idle: I had to get up in the morning at 10 o'clock at night, half an hour before I went to bed, eat a lump of cold poison, work 29 hours a day down mill, and pay mill owner for permission to come to work, and when we got home, our Dad would kill us, and dance about on our graves singing "Hallelujah." Michael Palin: But you try and tell the young people today that, and they won't believe ya'. All: Nope, nope. (Monty Python, "Four Yorkshiremen," 1974)

5. Irony http://www.youtube.com/watch?v=Jne9t8sHpUc&ob=av3e
In irony, words are used to show the opposite of the actual meaning. The three kinds of irony are:
Verbal irony - where what you mean to say is different from the words you use
Situational irony - compares what is expected to happen with what actually does happen
Dramatic irony - uses a narrative to give the audience more information about the story than the character knows

8. Satire
Satire is used in many works of literature to show foolishness or vice in humans, organizations, or even governments - it uses sarcasm, ridicule, or irony. For example, satire is often used to effect political or social change, or to prevent it.
Sarcasm is a sharp or cutting statement like a taunt or jibe, meant to really drive a point home. It can be meant to give pain and can include irony. On the other hand, sometimes you can make a point and still be funny
Example: The Simpsons

9. Parody
A parody is also called a spoof, and is used to make fun or mock someone or something by imitating them in a funny or satirical way. Parody is found in literature, movies, and song.