The purpose of this paper is to compare and analyze the institutional perspective and strategic perspective of organizational legitimacy. Specifically, the study analyzed the effects of the degree to which organizations conform to institutional rules and norms and the effects of organizational strategic resources on organizational legitimacy. Additionally, the effect of organizational legitimacy on organizational performance was analyzed. The theoretical background was based on neo-institutional theory and resource-based theory. Data were collected from private kindergartens belonging to two district offices of education in Seoul, and the data were analyzed using general linear model analysis. The analysis results showed that the higher the degree of conformity to institutional rules and norms, and the greater the strategic organizational resources, the higher the organizational legitimacy. Furthermore, the results also showed that organizational performance increases as organizational legitimacy increases.