The Statutes of the International Astronomical Union (IAU) define the goals and organizational structure of the Union, while the Bye-Laws specify the main tasks of the various bodies of the Union in implementing the provisions of the Statutes. The Working Rules are designed to assist the membership and governing bodies of the Union in carrying out these tasks in an appropriate and effective manner. Each of the sections below is preceded by an introduction outlining the goals to be accomplished by the procedures specified in the succeeding paragraphs. The Executive Committee updates the Working Rules as necessary to reflect current procedures and to optimize the services of the IAU to its membership.