Twitter has released Twitter 101 for Business, is a special guide that surface some interesting findings, best practices, steps for getting started, and case studies. They describe Twitter as a “communications platform that helps businesses and their customers do a number of useful things. Twitter shrinks the emotional distance between your company and your customers”. There’s a downloadable slideshow available as a PDF that's more of an overview which folks can use to give presentations within larger organizations to teach others about Twitter.

More info: Twitter 101