Are you getting gas? Spark?
Look down the carb and cycle the throttle linkage and see if you see a squirt of gas. If you do, most likely, you are getting gas.
Get an extra spark plug and pull a plug wire off a plug. Put that wire on the extra plug and hold the plug to a good ground (the engine is fine) and crank the engine over and look for a spark. Is it strong or weak.
If you are getting spark & gas, then it's just a matter of getting the distributor to a position where it will start....