eTapestry has a standard query called SYBUNT to pull these accounts.  SYBUNT stands for Some Year But Unfortunately Not This.  The query will pull any account that has given a donation in their history, but has not yet donated the year you run the query.  There also is a Some Fiscal Year But Unfortunately Not This (SFYBUNT) query if you organization is on a Fiscal Year.
  1. Click Queries on the menu bar
  2. Click LYBUNT & SYBUNT
  3. Click Preview under the SYBUNT query
If you click the word SYBUNT you will open the query builder.  Since this is a standard query you will not be able to make any edits to the query.