STAND-UP comics tell jokes about race, sex, abortion, rape and pedophilia. But ask some of those same outspoken performers to reveal publicly how they make their living, and they suddenly become discreet. Money may be the last taboo.

It’s a critical subject, however, since the economics of comedy has a huge impact on the art form itself, something to think about as the New York Comedy Festival gets under way on Wednesday. If you want to know why so many comedians spend valuable time on television development deals or dedicate months to the road, you will find clues in their tax returns. Louis C. K. reinvented the business model of stand-up, successfully self-releasing a stage show online, but he’s a rare case. Few comics today have that kind of fan base.

Most comics, when starting out, make so little working in New York that they are, in a sense, paying to perform. Some move up to well-known theaters and showcases, but they still might not draw much more than graduate students. Television offers a big payday, but it’s not the fortune that some imagine. Comedy Central routinely offers $15,000 for a half-hour special that can take a year or more to develop. Even as well-known comics get modest fees, relative unknowns can do very well — in the right field. Buzz Sutherland may not be a household name, but he pulled down $350,000 last year, with his largest source of income coming from the lucrative college circuit.

Earning a livable salary through comedy is not easy, but these working comics reveal the diversity of ways to make money. (Some salaries are approximate.) Of course money is not the only form of reward. Comedians perform because they love what they do. Or the prestige of a respected gig. Or simply to get better. As with any freelance job, their work requires resourcefulness, determination and creativity. Being funny is essential, but a few accounting skills don’t hurt.