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A memorandum of agreement, or MOA, is a written document that describes and defines the cooperative relationship between two parties who want to work together to achieve common goals. MOAs are most common in the nonprofit and research sectors, particularly when a for-profit corporation wants to work with a nonprofit organization or research institution to produce advancements in a particular field. The agreement itself can be as simple or as elaborate as you want it to be, and in most cases the completed and signed document will not be legally binding. Rather, it serves as an outline to provide guidance for those working on the project.