To create this list you can do the following:
  1. Create a new Constituent Query in the Raiser's Edge
  2. Add the following Criteria:
    1. Summary Information > Summary for Gift > Total Number of Gifts 
    2. Have it set to "Total Number of Gifts equals 0"**
  3. Add whichever output fields you would like and click "Run Now"
  4. A list of constituents who have made 0 gifts will appear

** Be sure to reference Which gift types are included when filtering on Summary Information? to be sure you are capturing all gift types you would like to include in this query.