I'm not sure if they believe in a Heaven or not, but this is what it said in The Silm about their death...
Quote:
It is one with this gift of freedom that the children of Men dwell only a sport space in the world alive, and are not bound to it, and depart soon whither the Elves knew not.
For the Elves die not till the world dies, unless they are slain or waste in grief; neither does age subdue their strength, unless one grow weary of ten thousand centuries; and dying they are gathered to the halls of Mandos in Valinor, whence they may in time return.
But the sons of Men die indeed, and leave the world; wherefore they are called the Guests, or the Strangers. Death is their fate, the gift of Ilúvatar, which as Time wears even the Powers shall envy.
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That's all I see where it tells about Men's death. So unless Tolkien has written about it in one of his letters which I have not read yet {I'm on Unfinished Tales}, then that is all I can tell you about it.