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The video tutorial is about the Memorandum of Agreement (MOA), a written document describing a cooperative relationship between two parties for a project or objective. It serves as a legal document outlining the terms and details of the partnership agreement. The MOA is more formal than a verbal agreement but less formal than a contract. Organizations can use MOAs to establish collaborations, service partnerships, technical assistance, and training agreements. Money exchange is not necessary for an MOA. The typical format of an MOA includes parties involved, objectives, responsibilities, and signatures.