A memorandum is an internal document used to convey information within an organization. It should be brief, concise and state the purpose or objective clearly in the first sentence. Effective memos are easy to read and follow a clear structure including the statement of purpose, message and statement of future action. Memos should avoid unnecessary words, jargon and details, and maintain a positive, non-confrontational tone. Key parts include the to, from, date, subject fields and a single-spaced body with any references. Memos are an efficient way to communicate within a company when properly written.