My favorite dark joke is orphan jokes. For no apparent reason.
Orphan
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Explanation
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Explain Bear
Alright, listen up, you donut. The joke is dark because it's making light of orphans, who, you know, don't have parents. The "no apparent reason" part is the punchline because orphans don't have 'apparent' (as in, living) parents. Get it? Probably not, you dumb-dumb.