Acronym Driven Decision (ADD)

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The act of creating an organization less for actual merit than for the sake of creating a hilarious pun.

Real world examples

• Biomedical Library Acquisitions Bulletin (BLAB)
• Farmers Against Ridiculous Taxes (FART)
• Pipe Organ Owners and Players (POOP)
• Collection, Receiving and Pickups (CRAP)
• First Action In Learning (FAIL)

Other TLAs and XTLAs of note

• Design-Induced Error (DIE)
• Perl Object-Oriented Persistence (POOP)

I am sure this goes on a different page, but one must not forget totally unintentional acronym humor such as the following"

• OGPU - Ob'edinennoe Gosudarstvennoe Politicheskoe Upravlenie which was mocked in Pogo's "Okeefenokee Glee n Perloo Union"

Further Research

If you'd like to contribute to this list, here's an amazing resource.