The company you're in has alot to do with it. And of course, your intent. But any time you start speaking about race, gender, religion, etc. in a joke, the potential exists to be taken the wrong way. Better to be safe than sorry and keep it to yourself unless you are ABSOLUTELY CERTAIN that you will not be offending anyone.
Remember that blonde jokes that don't have to do with the subject being a slut USED to be Polish jokes.
-Mikey
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