For those who think it is strictly potty humor and immaturity, you are in fact the mindless one. While the show does contain its share of potty jokes it also contains a lot of satirical material and pokes fun at social problems, racial barriers, cliche's,stereotypes etc. You just need to read into some of her material a bit more to get it.

What I also love is that not everything is a punchline. For those expecting a formulated joke like Friends (I LOVE friends fyi), you won't find it here. Instead Sarah uses situations and other ways to achieve her humour which is more realistic. We don't walk around in this world and have witty punchlines for everything said, which is in most comedies. Instead the Sarah Silverman Program makes it more realistic in this sense.

So don't take it as mindless humor because it is so much more than that.
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(2).