- the comedy comes from the characters/situations (not from jokes in themselves)
- and is based on real life situations we can relate to (as an audience)
- the unexpected
- embarrassing stuff (but only if it's some else)
- insults (ditto)
- repetition (of actions or catch phrases, running gags in other words)
Also, if we're writing for amateurs, we can write for our actors and focus on emotions that are easy to relate to and portray (like anger, frustration...).
I've been revisiting "Fawlty Towers" recently in search of inspiration. The comedy is very carefully built up to maximise dramatic (comic) tension: one dead body would be bad enough but Basil finds himself with two inert bodies on his hands when he slaps an hysterical guest and knocks her out. And Manuel's infamous catch phrase "I know nooooothing" is a fine example of a running gag that is built up and up until it's climax: Basil spends an entire, frustrating episode teaching Manuel to say nothing about the-money-he-won-on-a-horse, only to have him finally understand ...just when Basil needs him to speak out.