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In this tutorial, Burt introduces the Memorandum of Agreement (MOA), a written document that outlines a cooperative relationship between two parties aiming to collaborate on a project or achieve shared objectives. An MOA serves as a legal document detailing the terms of the partnership and is more formal than a verbal agreement but less formal than a contract. Organizations utilize an MOA to establish collaborative agreements, including service partnerships or technical assistance provisions, irrespective of any financial exchange involved. The tutorial also mentions that the document typically includes specific formatting and details concerning the partnership.