The directory /usr/share/fortune/off/ was created without execute permission when I installed "offensive" fortunes today. This stops all users except root from the pleasure of seeing the "offensive" fortunes.
chmod +x /usr/share/fortune/off/ fixed my system, but I think it should be corrected properly.
I tested as user with:
and both worked fine.
It would be easier to debug if you specify complete package and version info.
Please post your emerge --info and the fortune package in question. Reopen this bug when you provide the necessary information.