One definition of organic matter would be material that is derived from living or once-living plants or animals. In gardening, it usually means plant or animal material that has decomposed to the point of being mixed in various types of soil to amend it to make nutrients more available to the plants. It includes mostly decomposed manure, compost, or peat moss. Soil testing will let you know how much to add to soil along with any nutrients that are lacking, so you will know how much fertilizer to add. Contact your local Cooperative Extension office for more information on soil testing options.