ICS(Ice Cream Sandwich) is the largest release in comparison to the other Android versions.
This means that the machines used will be overloaded.
ICS in AOSP will be about twice as large as it was for Gingerbread.
cyanogenmod officials are still willing to take hardware donations, though the requirements are pretty strict:
- Minimum of 16GB of RAM.
- Minimum of 8 physical cores (hyper-threading preferred).
- Fast disks, SSDs are preferred, though SAS drives will do just fine.
- Server must be located in a datacenter, not your home (some exceptions are made).
- Minimum of 100Mbit Internet connection.
- Full root access required.
Source : http://www.cyanogenmod.com