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The tutorial introduces the Memorandum of Agreement (MOA), a written document that outlines a cooperative relationship between two parties working together on a project. The MOA serves as a legal document detailing the terms and partnership agreement. It is more formal than a verbal agreement but less formal than a contract. Organizations use MOAs to establish collaborative agreements, regardless of money exchange. The typical format includes defining the parties involved, purpose of the agreement, scope of work, timeline, and signatures.