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In this tutorial, Burt provides an overview of the Memorandum of Agreement (MOA). An MOA is a written document that outlines the cooperative relationship between two parties collaborating on a project to achieve shared goals. It serves as a legal agreement, detailing the terms and specifics of the partnership. While more formal than a verbal agreement, an MOA is less formal than a contract. Organizations can use an MOA for various collaborative agreements, such as service partnerships or technical assistance, regardless of whether financial exchanges are involved. The tutorial also hints at the typical format of an MOA, though this is not fully detailed in the provided text.