Impulse Response (IR) files are wav files of acoustic spaces eg a Hall, Theatre, Church etc. the list is unending.
They are typically used in Reverbs where the IR is used to simulate the reverb condition of the acoustic space.
So in practice if you wanted the reverb sound of a big auditorium you would look for an IR from a big auditorium. The wav files used are
Actually created in the space. So you might come across an IR from Madison Square Garden because that's where the IR was recorded.
Usually though the files are named in a more generic sense as per the usual reverb simulations large hall, small room, bathroom etc.