Ideal frag tank.
First depends if you're just going to let light grow them, or if you're going to feed them.
Second if you're going to do fish, do something useful like a 6-line that picks at possible bugs trying to kill your corals!
Third, no rock, no sand, just allow flow to go, a sponge filter is probably fine, sponge should be in your tank for a while to colonize with some bacteria, some sort of frag rack to keep them elevated off the bottom, then have your powerheads low blowing under the frag rack to kick up any detritus (coral food!) and it doesn't directly blow on the corals...but flow is still going in there. Skimmer is nice but it really is optional unless you feed your corals heavily. Usually the filter you can find at some garage sale of someone getting rid of a tank or something, I usually keep a couple of them handy for "just in case" type situations, nothing new though.