Role-Playing Gaming in J. R. R. Tolkien's Middle-earth and Beyond...
From the introduction:
Magic in Middle-earth is less prevalent than the flashy-fireball-casting wizard types from typical D&D settings, though it is much more present and pervasive than one realizes because it is in a more subtle and “natural” way. The entire Tolkien Universe, Eä (“the world that is”) was brought into being through the Song of Creation by Eru Ilúvatar and the lesser deities, the Valar and their less powerful brethren the Maiar. To a lesser impact, but no lesser value, all the Free Peoples of Middle-earth – Men, Dwarves, Elves, Ents, Hobbits, etc. – play an important part in adding the notes, refrains, melodies, and choruses to the Music of the Ainur.
User summary:
This document has a particularly long development history with numerous (incremental) releases - even so, portions remain incomplete.
From 2005 - 2009 the document was titled "Eä d20 Magic in Middle-earth", and the revisions were noted as begin an "Early draft preview".