CiviCRM Community Forums (archive)

If this will be an ongoing need, then one way of doing this would be to:

• create a smart group of all individuals
• create a smart group of all individuals who have made a contribution
• use the custom search  "Include / Exclude Contacts in a Group / Tag" to create a third smart group that will contain individuals  you want.

If your database is large then you may find that it takes a very long time to create each smart group. (It does on our database, although that may be caused by some custom modules we have installed.)

If this is a one-off or once-a-year requirement then it may be quicker to create tags of "all individuals", "all contributors" and "no-contributions" and tag the search results appropriately. That takes a lot less time on our site, but, of course is only correct immediately after assigning the tags.