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In this tutorial, Burt explains the concept of a Memorandum of Agreement (MOA), which is a written document outlining a cooperative relationship between two parties aimed at achieving specific goals. An MOA serves as a legal document that details the terms of the partnership, representing a more formal agreement than a verbal understanding but less formal than a contract. It can be utilized by organizations to establish collaborative agreements, such as service partnerships or technical assistance and training agreements, regardless of whether financial exchange is involved. The tutorial hints at the typical format of an MOA, though it does not provide specific details.