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MEMORANDUM TO: PCA Church Treasurers, Business Managers and Administrators FROM: Gary D. Campbell, CFA RE: Potential Tax Liability for Those Covered by PCA Life Insurance Plans DATE: November 2013
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How to fill out memorandum to from re:

01
Start by putting the date at the top of the document.
02
Write the word "MEMORANDUM" in capital letters, followed by a colon.
03
Beneath the word "MEMORANDUM," include the "To" line, where you write the name or title of the person or department you are addressing the memorandum to.
04
Following the "To" line, include the "From" line, where you write your own name or title along with your contact information.
05
Next, include the "Subject" line, where you briefly summarize the purpose or topic of the memorandum.
06
Begin the body of the memorandum by introducing the main points or information you wish to convey.
07
Use numbered or bulleted lists to present the information clearly and concisely.
08
If necessary, include any supporting documents or attachments that are relevant to the memorandum.
09
End the memorandum by including a closing, such as "Sincerely," followed by your signature, printed name, and title.
10
Make copies of the memorandum for distribution to the appropriate individuals or departments.

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Organizations or institutions that need to distribute internal memos to their members or employees for guidance or updates.
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