Congrats on your new toy! Get it running. oh boy!
your are lucky as aircooled engines age better than most as they sit. but the 914 chasis does not.
Drain the gas, remove the tank, and clean it out with lye. replace ALL of the fuel lines. get a new fuel pump and filter. if carbs, they need to be cleaned as well,maybe rebuilt. keep the 30 years of trash out of the engine. fuel injection? then new injectors at a minimum. Replace the points with electronic ignitor. new cap and wires. gas pedal assembly is likely rusted, maybe some PB blaster will free it, or maybe you need to rebuild it. Even if you get all the fuel system ready to go, DONT try to start the engine. You can really do some damage that can be avoided. change the oil, turn it over by hand, see if it has good compression, but I would adjust the valves as a minimum before trying to start it. if funds are not an issue, rebuild, or replace the engine. THats a LONG time to sit. All the seals are likely shot, water likely condensed in it each winter, and froze a valve or two. Rusted the rings? etc.
Once you decide to replace or rebuild the engine, and have cleaned out the fuel system. then you might replace the rusted brake rotors and pads, and maybe even Master cylinder. Getting the car going is great, stopping it is even better. Check all axle boots, likely rotted. change the tranny fluid. resurface the rusted flywheel, might as well replace the clutch too, throwout bearing and shims. lube up the wheel bearings.
And then of course, go over the entire car checking for rust. replacing rotten rubber, and generally giving the car all of your time and money
That shouldnt take more than a few hours of your time.
Welcome to the club!