Basically, it all comes down to creating contrast. Look at a topic straight, it's not inherently funny. Find a perspective that's somehow twisted, the contrast may make you laugh. Irony is the contrast between what you see and what you're told. absurdity is the contrast between what you see and how the world works. The richest comedy probably comes from contrasting characters and their goals. as in the Neil Simon example. Or characters in contrast to a machinery that's entirely unaware of their goals, as in Modern Times.

Stuff you can try for your topic:
Formulate the opposite and present it as fact.
Find something that is the opposite of what you're trying to show and have it coexist with your thing.
Exagerate. Then exaggerate some more. But6 play it straight.
Make something small big or something huge tiny. (Trump is funny because he's a small-minded guy running for the biggest office. He's also quite big-heraded in attitude which would be funny if he tried to run a lemonade stand.