An Orc, a Troll, and a Dwarf all die. In order to get into heaven though, they must go up 100 steps, each containing a joke. The trick is that they must not laugh.
The Troll goes first and laughs at the first step and is sent to hell. The Dwarf goes next and makes it to the seventh step before he laughs.
Finally, it’s the Orc's turn. He gets all the way to the 99th step before he laughs.
God asks, “You were so close, why did you laugh?” and he responds, “I just got the first joke!”