To write a memorandum, start with a heading block listing TO, FROM, DATE and SUBJECT, then state the purpose in a short opening paragraph, give the details in organized sections, and close with the action you need from readers. Keep the tone direct and professional, and attach supporting documents rather than pasting them in.
The heading block every memo starts with
A memo’s heading tells readers who it’s for, who sent it, when and what it’s about before they read a word of the body. The Purdue Online Writing Lab gives the standard order below, with full names and job titles in the first two lines.
| Line | What goes there |
|---|---|
| TO | Readers’ full names and job titles, or a group name such as All Sales Staff |
| FROM | Your name and job title |
| DATE | The complete, current date written out |
| SUBJECT | A specific description of the topic, not a vague label |
A strong subject line reads like a headline. “Parking lot closure, March 3 to 7” tells people far more than “Parking update.” Many offices also add a CC line for people who need a copy but aren’t the main audience.

Opening with the purpose and the context
The opening paragraph should say why you’re writing, in about the length of a short paragraph. Readers skim memos, so the first two sentences should carry the point on their own. If you’re asking for approval, a decision or a change in routine, say so up front.
Follow it with a sentence or two of context, meaning the event, problem or request behind the memo. Keep this brief. A memo isn’t the place for a history of the project; it’s where people find out what’s happening and what it means for them.
Think about who is on the TO line before choosing your tone. A memo to your own team can be friendly and brief, while one going to senior leaders or several departments should explain terms and acronyms that not everyone shares. Either way, stay factual and avoid sarcasm or blame, because memos get forwarded and saved.
Organizing the discussion section
This is the body of the memo, where the details, evidence and reasoning go. Purdue’s guidance is to present the information from strongest to weakest, so the most important points land first. Short paragraphs, subheadings and bulleted lists make a longer memo easy to scan.
Memos longer than a page benefit from a brief summary segment before the discussion, a few sentences that restate the key findings or recommendations. Leave it out on a short memo, since it would only repeat the opening.
Many organizations have a memo template with their logo and heading already set up. Check for one before you build your own, since using it keeps your memo consistent with others people receive.
Closing the memo and adding attachments
End with a courteous closing that tells readers what to do next and by when, and who to contact with questions. “Please send your team’s availability to me by Friday” is a closing people can act on. Memos usually don’t end with a formal sign-off like “Sincerely,” since the sender is already named at the top.
If you’re including charts, reports or forms, attach them and add a notation at the bottom, such as “Attached, Q3 survey results.” Mention attachments in the body too, so nobody misses them.
A sample memo layout you can adapt
This short example shows how the pieces fit together for a routine office announcement.
| Part | Example text |
|---|---|
| TO | All Staff, Main Street Office |
| FROM | Office Manager |
| DATE | The full date the memo is sent |
| SUBJECT | Kitchen renovation and temporary break room |
| Opening | The staff kitchen will close for renovation for two weeks starting next Monday. |
| Discussion | Conference Room B becomes the break room, with the coffee maker and refrigerator moved there. Please label food by Friday. |
| Closing | Questions go to the front desk. Thank you for your patience. |
Before sending, reread the memo as the busiest person on the list would. Cut anything that doesn’t help them understand or act.
Frequently asked questions
What is the difference between a memo and a letter?
A memo is usually internal, sent to people inside the same organization, and it uses a heading block instead of addresses, a salutation and a signature. A letter generally goes to someone outside the organization and follows a more formal layout with a greeting and a sign-off.
How long should a memorandum be?
As short as the message allows. Many memos fit on a single page. Longer ones are fine for reports or policy changes, but they should include a brief summary near the start and use headings so readers can find the section that applies to them.
Can a memo be sent by email?
Yes. Many organizations send memos as email messages or as attached documents. The email subject line takes the place of the SUBJECT line, and the body still follows memo structure, with the purpose first, organized details, and a clear closing that names any action needed.
What is a memo?
A memo, short for memorandum, is a document written for people inside a company or organization. Purdue's Online Writing Lab notes that memos carry decisions, meeting agendas, policies, internal reports and short proposals. Most open with a heading block naming the readers, sender, date and subject, then state the purpose right away.
What is a legal memorandum?
A legal memorandum is a written analysis of how the law applies to a specific issue, based on legal research. The Wex dictionary from Cornell's Legal Information Institute says one usually sets out the facts, states the legal issues, introduces the relevant law, applies it and reaches a conclusion. Memos meant to persuade a court are called persuasive memos.