They are mostly used to provide accurate sounding reverbs of real places, such as concert halls, churches, clubs, bathrooms etc. but you could send the signal through almost anything, analyse the change in the soundwave and use this information to modify any other sound source.
There are IRs of places, speaker cabs, mics, amps, outboard gear, ..the list is pretty long. You can even find impulses of line6 pod presets!
Of course you need software to use the IR and not all DAWs have them included, but there are some free ones like LA Convolver.