Ok start simple, need 3 basic things for an engine to run. Air, Fuel, Spark. Air is fairly easy. If there is gas in the carburator and you can look inside the carb and see it squirt gas when the throttle is worked you have 2 of the 3. You say it has no spark. Where doesn't it have spark? at the spark plug end of the of the spark plug wire? Start at the coil make sure you have spark there. Then at the Dist end of the coil wire. If you have spark there and it's not getting anywhere else the trouble is inside the dist. If you have no spark out of the coil, either the pickup coil in the dist is bad, the coil is bad, or the aluminum Dura-spark box on the drivers inner fender is bad. The box can be taken to a parts store and tested. And the coil I believe as well. The Dura-spark system is fairly simple 3 components. Also a quick check take off the dist cap and make sure the rotor is turning when the engine turns over. If it doesn't there is other deeper trouble.
That is a start. Let us know how you make out, or if you need more assistance.
Good luck,
Tim