New developments in technology, particularly the information technology, have changed the perception of learning. These changes have made distance learning an important part of education. However, it seems that this technology does not have a strong position in governmental organizations yet. Therefore, the main goal of this research is to present a framework for the barriers to implementing e-learning in governmental organizations. 42 barriers were extracted from literature review and then adjusted and classified into 5 categories with the help of 5 organizational experts. Likert scale questionnaires asking for the views of 361 employees working in Semnan governmental organizations was the main research instrument in the study. Factor analysis was used for analyzing the data of the questionnaires. Findings of this study showed that all of the extracted indices from the literature review and also those which were adjusted by organizational experts were key barriers to implementing e-learning in governmental organizations.