The source of charitable donation property is unique，and the charitable donation behavior is a special legal structure and has various legal characteristics. According to the traditional ownership theory analysis，the charitable donation property does not belong to the donor，the recipient or the beneficiary. However，the absence of the owner of the charitable donated property is not enough to prove that it is an ownerless property. Ownership is essentially a property without rights on it. Although there is no owner of the charitable donated property，there is a person who can be expected to belong to it. The root of the lack of ownership of the property is the predicament of the application of the traditional concept of ownership. The embarrassing situation on the issue of ownership reflects the independence of charitable donation property similar to trust property，which makes it impossible to apply the levy and requisition system. Therefore，the collection of charitable donated property should be regarded as a trust，and the government should act as the trustee to fulfill the fiduciary obligation.