Why do guys find farts funny? Lol?

My boyfriend (who's 24 by the way) finds farts to be the funniest thing on earth lol :) we have been living together for the last 2 years and whenever I accidentally fart he cracks up laughing like there's no tomorrow! Lol :) Why is this? It has only happened two or three times and he just cannot control his laughter. He grew up in a household of all males (two older brothers and his dad) so I sort of get it but not really lol :) I never find farts funny becaude they're just gross bodily functions aha but his laughter rubs off on me and I end up laughing too. Guys, please explain this to me? Oh, I should mention that he thinks it's especially funny when girls fart for some reason... Lol
Why do guys find farts funny? Lol?
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