a little update for the makefile because I found this old answers from @Millthorn and it didn't worked:
you dont need to definde the include path since it's in standard lib https://stackoverflow.com/a/2459788/1059828
a minimal makefile to compile open GL could look like this:
LDFLAGS=-lglut -lGL -lGLU -lGLEW -lm
all: your_app
http://surflab.cise.ufl.edu/wiki/Getting_Started_with_OpenGL_in_Ubuntu