These are what we call the 'YMMV items.' Things that some people find in this work. We call them 'your mileage might vary' because not everyone sees these things in the same way. This starts discussions in the trope lists, a thing we don't want. Please use the discussion page if you'd like to discuss any of these items.
Tom's South Asian background is the subject of much japery, and even Leslie can't seem to get it through her head that he's a US-born citizen. But no one ever breathes a word about Donna or Ann being black.
This would now seem to be The Artifact of the earlier seasons as Leslie developed into a character who wouldn't make insensitive "Michael Scott"-type remarks about race.
Christian fundamentalists, as represented by the character of Marcia Langman.
When Ron brings a pig to slaughter for meat. To a public annual BBQ with children and families attending. It becomes funny when he starts asking kids to join in on the slaughter, and when he gives his "authorized documents" to the sheriff. A piece of paper with only the words "I can do what I want. Ron."
Crowning Music of Awesome: Has there ever been a television moment more triumphant than the Harvest Festival montage set to Tom Petty's "American Girl?"
Hilarious in Hindsight: One episode notes Ann's taste for terrible Lifetime movies, and has her describe a stereotypical parody of one. This becomes funnier given that co-star Rob Lowe was cast in a Lifetime movie as Drew Peterson.
Jerkass Woobie: As much of a narcissistic, lecherous Jerkass as Tom has been, one can't help but sympathize with him as he discovers that he truly loved his ex-wife Wendy.
Straw Feminist: So much averted with Leslie and the professor that Ron has slept with.
Tear Jerker: In "Bus Tour", Bobby Newport's father dies. When Leslie tries to comfort him, she tells him that her mother was a great athlete and to get her love, she joined track. She hated it and came in last in the final race. Leslie thought she failed, but her mother was proud anyway. Bobby uses this story as an anecdote about his dad, even changing the ending to claim he won the last race. Leslie thinks its just ripping off her story but, Bobby used it because her story was better than anything his father has ever done for him.
The Woobie: You can't help but feel sorry for Ben in "The Harvest Festival" when people won't leave him alone about Icetown and then he leaves and tells Leslie that he's probably the source of the Curse and it's all his fault that Lil' Sebastian ran away and the power went out.