Depending on what version of Visual Studio you are using, you may want to look at one of these questions:
These list the files that should be ignored by Mercurial (a version control system). They should be identical to the files that you can omit when you distribute your source code.
As a side note, if you're going to be distributing your source code, you probably want it under version control anyway. Git and Mercurial are two popular, modern, and well-supported version control systems. Bazaar is a bit easier, but not as powerful or well-supported.