As the COVID-19 (SARS-CoV-2) pandemic has taken hold in the United States, transplant programs have had to prepare to make critical decisions during a time of severely constrained resources. A transition must be made from the traditional “justice versus utility” approach in organ allocation to a more nuanced allocation scheme based on ethical values that drive decisions in times of absolute scarcity. The goal of this new mind-set is to help guide programs in deciding which patients to transplant, which donors to accept, how to minimize risk and how to ensure the best utilization of transplant team members.