Bike sitting for 15 years. Need help starting it.

I just picked up a 1981 Yamaha Virago 750.  Its been sitting for 15 years and was wondering what you would suggest in order to get the bike up and running again.

We drained all the fluids, replaced the air and oil filter.  Replaced the battery, spark plugs.

The bike sounds like it wants to kick over but it wont.  We tried to start it in gear but that didnt work either.  Also it seems when we hit the igition there is gas dripping steadily from the exhaust.