I've said before that doing what is considered blue material is not the problem...the problem is whether you do it justice.
The difficulty in acceptance by an an audience arises when a comic decides to do some R or X rated material but doesn't seem to have the mindset process behind it. By that I mean the proper words and comic situation to introduce it to the crowd and carry on with it.
Blue material can sound sophisticated when a bit is truly worked on and is not there simply for shock value. If R & X rated material has some common truth behind it the success rate is simply far better. In other words you need to put extra effort into blue material. It can be used in many situations in standup and of course a standup artist has the right (thank goodness) to perform the kind of material he or she wants. However the burden is on said artist to make it so it will be understood and accepted as much as possible in their show. Be a translator!!! This takes work.
Let's face it anybody can shock. Shocking an audience is NOT an art form, it's lazy thinking and is taking the easy way out. A 3rd grader can shock his parents with four letter words strung together...that is not standup comedy either. ;)
Remember that when you choose to perform blue stuff you will be sometimes limited as to where you can use it. Most comedy clubs or one nighters in bars, concert halls etc are good with it if you're at an experienced level, many times bookers don't want the MC or sometimes even the featured comic to do it for fear they haven't done the proper work in developing the bits.
Also consider that sometimes four letter words are considered blue and may not be allowed in corporate and private gigs.
Tip: If you say the F word too much naturally try changing it to freakin or fricken :) You can keep the timing without dropping a F bomb. Believe me that little trick often saves me.
Tip: If you know you have blue material in your set try starting with the lightest blue thing you have and ease the audience into it. This works also.
Write what you want and perform what you want but for gosh sakes ...do the work in developing your material. Don't be lazy and PLEASE don't say you're going to go up on stage and let it come off the top of your head. THAT truly makes me laugh!! I've worked with Bill Hicks my friends and Bill had an outline of what he was going to do every show. Did he riff on things? Sure. But he had an idea of where he going and what he was doing and he DEFINITELY worked on his translation of material. He considered his audience always!! Do the same and you'll do ok.