Define how each involved entity will contribute toward working toward the shared goal or plan. Each involved individual must be willing to input a certain quantity and quality of resources at a level that all partners in the memorandum deem to be fair and equal. This element of writing the memorandum of agreement should take advantage of the unique resources of each involved individual. For example, if a large human services organization is partnering with a catering service to launch an event, the catering service's unique capabilities (e.g. Food and catering) would be specifically noted when the two companies write a memorandum of agreement.
A memorandum of agreement, or MOA, is a written document that describes and defines the cooperative relationship between two parties who want to work. A memorandum of understanding (MOU) is, concisely, a written agreement. An MOU is sometimes confused with other, similar jargon, such as letter of intent.