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In this tutorial by Burt on Memorandum of Agreement (MOA), the MOA is defined as a written document outlining a cooperative relationship between two parties collaborating on a project or achieving shared objectives. It serves as a legal document that details the terms of the partnership. An MOA is more formal than a verbal agreement but less so than a contract. Organizations can utilize an MOA to establish and define collaborative agreements, such as service partnerships or technical assistance agreements. Importantly, an MOA can be used even if no financial exchange is involved. The typical format of a memorandum of agreement includes specific details regarding the collaboration.