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From the OWL resource Memo Writing
Format
The format of a memo follows the general guidelines of business writing. A memo is usually a page or two long, should be single spaced and left justified. Instead of using indentations to show new paragraphs, skip a line between sentences. Business materials should be concise and easy to read. Therefore it is beneficial to use headings and lists to help the reader pinpoint certain information.
You can help your reader understand your memo better by using headings for the summary and the discussion segments that follow it. Write headings that are short but that clarify the content of the segment. For example, instead of using "Summary" for your heading, try "New Advertising Recommendations," which is much more specific. The major headings you choose are the ones that should be incorporated in your purpose-statement in the opening paragraph.
For easy reading, put important points or details into lists rather than paragraphs when possible. This will draw the readers' attention to the section and help the audience remember the information better. Using lists will help you be concise when writing a memo.
The segments of the memo should be allocated in the following manner:
- Header: 1/8 of the memo
- Opening, Context and Task: 1/4 of the memo
- Summary, Discussion Segment: 1/2 of the memo
- Closing Segment, Necessary Attachments: 1/8 of the memo
This is a suggested distribution of the material to make writing memos easier. Not all memos will be the same and the structure can change as you see necessary. Different organizations may have different formatting procedures, so be flexible in adapting your writing skills.