| With the development of China’s economic level, quality of people’s life has been greatly improved. But it is worth noting that the too big gap between the riches and the poor people are still one of the most important reasons which hinders the development of society and influences fairness. The third distribution, with its main content of charitable donation, is the supplement of the first distribution oriented by the market and the second distribution led by the government, reflecting people’s free will, relying on people’s moral conscience, seeking common prosperity. It has characteristics of commonweal, voluntary, dedication and humanity。In fact it is a distribution of ethics.However, the current development of the third distribution in China is faced with various ethical dilemmas. Donors own weak donation awareness, utilitarian motivation and inappropriate ways. As a carrier of charitable donations, charitable organizations are lack of credibility, independence and fair distribution for the charitable resources. The recipients are faced with problems of negative attitude, self-respect damaged, lack of trust and gratitude. The facts cause these problems are follows: insufficient charitable policy, over intervention of the government, limitations of economic development, influences of social culture and moral quality of practitioners.As a kind of moral distribution, the third distribution has its value pursuit,including the value principle of people-oriented, the value standard of the unity of efficiency and fairness, the value target of distributive justice and the value destination of human’s comprehensive development. In order to resolve the ethical dilemmas and realize the value pursuit, the third distribution needs to coordinate all conditions. First of all, we should insist the government regulation to establish and improve the development mechanism of charity organizations. Secondly, we should advocate self-regulation of charity to promote the professional development of charity organizations. Finally, we should strengthen public opinion direction to promote the construction of charity culture. |