The present research investigated what do preschoolers think is morally responsible among ingroup and outgroup members regarding “the poor”. In Experiment 1, an ingroup and an outgroup members possessed the same number of resources, while the poor possessed none. Across conditions, the number of resources was different (sufficient (2:2) and insufficient (1:1) condition). In a choice-task, 4-year-old children responded that ingroup members should share only in the sufficient condition, while 5-year-old children responded that ingroup members should share in both conditions. Experiment 2 presented 5-year-olds with another set of conditions (sufficient ingroup (2:1), sufficient outgroup (2:1) conditions) to investigate whether they would consider the number of resources when judging who should share them. As a result, regardless of group memberships, 5-year-old children responded that the individuals with more resources had the responsibility of sharing in accordance with the principle of fairness. These results suggest that preschool children are capable of sophisticated cognitive reasoning by using context-sensitive information when judging individuals' moral responsibility towards others.