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Expressed in a simple way.
A chat that you can enter through numerous clients (web chats, desktop (Linux, Mac, Windows).
You can chat with groups in „channels“, or private. Often topic-based.
IRC clients are very expandable, so you can adapt your needs yourself.
You can offer and use data via file sharing.
And much more.
A complete overview and further information can be found at IRC-Mania.de