E-learning development for enterprises is still in its infancy in that scholars are still working on identifying the critical success factors for e-learning in organizational contexts. This study presents a framework considering how organizational factors affect the quality and service of e-learning systems and how these factors influence organizational benefits in the view of IS success model and resource-based theory. A questionnaire survey of 120 Taiwanese companies was performed to validate the framework. The results show that top management support, information security policy, and institutional policy are positively related to system quality, while top management support, organizational learning culture, and institutional policy are positively related to system service. Additionally, system service is significantly related to organizational benefits. Our model provides two novel aspects of e-learning study. Firstly, we extend IS success model by incorporating four organizational factors as antecedences influencing system quality and system service. Secondly, the model is framed and examined on an organizational level, which provides a top-down view for managers when designing and implementing e-learning systems in the organizational context. (Contains 3 tables and 2 figures.)