An Ideal Gas is the hypothetically perfect embodiment of a gas in which the particles (atoms or molecules) in the gas are spherical, identical, have no volume, and experience no intermolecular forces between them. All collisions between the particles or the particles and the container are perfectly elastic.
Since this is just a model, real gases only obey the ideal gas law approximately, not perfectly. Generally, the ideal gas assumption is accurate for unreactive gases at high temperature and/or low pressure. A good rule of thumb is that the assumption can be used above room temperature and below 1 atmosphere of pressure.