Vacuole is surrounded by a membrane...I think it is selectively permeable[[tk_43]]
However,I think you should not call it a non-living cell as vacuole is already a part of a cell[[tk_09]]
Vacuole has a single membrane called tonoplast which is semipermeable.
All cellular membranes are semipermeable.
All organelles known in CE are membrane-bounded.
Vacuole is living.