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In this tutorial, Burt discusses the Memorandum of Agreement (MOA), a document that outlines a cooperative relationship between two parties for a specific project or objective. An MOA serves as a legal agreement detailing the terms of the partnership, being more formal than a verbal agreement but less so than a contract. Organizations utilize MOAs to establish collaborative agreements, which may include service partnerships or technical assistance. Importantly, an MOA can be employed regardless of whether financial transactions are involved. The typical format of an MOA includes essential elements that specify the cooperation details.