Everyone has good suggestions so far, but I still think it's overkill for the most part. A cheap $40 mobo from NewEgg will do the trick, just make sure it has onboard LAN and onboard sound. An Athlon XP 1700+ or 1800+ will do fine with the mobo and give more power than any non-gamer will need for years to come.
Graphics? Hell, a GeForce 4 MX 440 is overkill for non-gamers, but it's a good choice for the price. I'd recommend it.
For non-gamers, more of a slower type RAM is better than less of a faster type. 512 MB of PC2700 will do fine, but you could save even more money and get PC2100 without a noticeable difference for non-gamers.
A cheap $20-$30 case will do good as well. No need for a durable flashy case for people that are gonna use it for regular use. NewEgg has some EXCELLENT cases for $30 with 350w PSU's.
-Lasereth
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"A Darwinian attacks his theory, seeking to find flaws. An ID believer defends his theory, seeking to conceal flaws." -Roger Ebert
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