Single crystals of Hydroxyethylammonium L – tartrate monohydrate [HEALT] have been grown by slow evaporation technique using water as a solvent. The structural and vibrational properties of the crystals were studied. Besides these characterizations ab initio quantum chemical calculations have been performed at HF/6-31G (d) level to derive first order hyperpolarizability. It is shown that the first order hyperpolarizability is found to be 14.2 times more than that of urea. The characteristic vibrational frequencies obtained from polarized Raman spectra in different scattering configurations have been assigned based on the complete factor group analysis. Vibrational analysis of IR and Raman reveals that the charge transfer interaction must be responsible for nonlinear optical (NLO) properties of the present system. The UV absorption measurements have also been carried out to confirm the utility of the material for optical applications.