First of all, the Boys Scouts of America should go out of business for obvious reasons. HOWEVER! If they do decide to hang it up, I hope they'll leave the "merit badge" system behind, because I can make use of that. Here's a site that makes spoof merit badges—and while most are corny, they have a few winners including...

(That last one is the closest thing I could find to a "Gay Merit Badge." More here!)