Although what the parties call the written document may provide evidence of their intent, it does not determine the nature of the agreement reached by the parties. A Memorandum of Understanding (MOA) or cooperation agreement is a written document between the parties to work together on an agreed project or achieve an agreed goal. The purpose of a MOA is to have a written understanding of the agreement between the parties. The MOA can also be legally valid and make the parties responsible for their commitment, or only a partnership contract. There may be legal differences between soft and MOA, there can be no legal or practical difference if they are written with a similar language. The main thing is whether the parties wanted to be legally bound by the terms of the agreement or contract. .