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Irish Air Corps - Order of Battle, 1942
The Irish Air Corps consists of two wings, each composed of two air groups. The 1st Air Wing has most of the combat aircraft, with three fighter squadrons and two "strike" squadrons. (The strike squadrons are trained for torpedo-bombing and light bombing duties.) The 2nd Air Wing handles many of the administrative duties, operating liaison aircraft for both the Air Corps as well as the Irish Army, and also operates both basic and advanced training aircraft.

Generally, fighter and strike squadrons are composed of four 'elements' of four aircraft apiece. Eighteen to twenty-four pilots are assigned to each squadron; gunners and navigators are added to the crews of two-man planes. Additional aircraft (usually two or more) are maintained by the squadron for a reserve force to account for maintenance activities.

A Captaen (captain) usually commands a flight element, if available. A Ceannfort (commandant) commands a Squadron. Groups are commanded by a Leifteanantchoirnéal (Lt. Colonel), while a Wing is commanded by a Coirnéal (Colonel). Generally, a Briogáidire-Ghinearál (Brigadier General) commands the IAC, although it might be commanded by a Coirnéal in the absence of any senior officer. The highest rank, Maor-Ghinearál (Major General) has not been filled in recent years.

Metal aircraft are painted silver, or left in aluminium color. Only aircraft built with wood and canvas are painted, usually in a camouflage green with white or light blue undersides. Propellers and hubs are always painted black. Irish roundels are displayed on the top and bottom of both wings and on the sides of the fuselage. On many occasions, the port wingtip of the planes are painted green, while the starboard wingtip is painted orange; however, this is generally done by the ground crews and is not consistent. The aircraft's four-digit serial number is displayed on the fuselage near the engine as well as under the ailerons. (This serial number is assigned when the aircraft is brought into IAC service and remains with the aircraft throughout its life span.) Radio call-signs, composed of a letter denoting the squadron and a number denoting the particular plane, are painted in a visible spot somewhere on the aircraft. For example, B-09 is plane nine assigned to the 2nd Fighter Squadron. Some aircraft remain painted in the "Old Scheme" of a black fuselage and silver wings.

Air Corps General Staff
- Operations Office: In charge of all operations-related planning, command and control, etc.
- Office of Accounting and Personnel: In charge of overseeing financial reports
- Office of Maintenance and Procurement: Charged with overseeing all procurement (including but not limited to aircraft) and the maintenance of all equipment procured.
- Office of Intelligence: Composed of Air Corps officers attached to Irish G2 (military intelligence).
- Office of Security: handles security at Casement Aerodrome and other IAC facilities.
- School of Aeronautics

1st Air Wing - Casement Aerodrome, Baldonnel
- 1st Maintenance Group
The Fighter Group
- 1st Fighter Squadron ("A"): 18x Boulton-Paul P.94 Resistants
---- Red Flight
---- Blue Flight
---- Green Flight
---- Yellow Flight
- 2nd Fighter Squadron (B"): 18x Boulton-Paul P.94 Resistants
---- Red Flight
---- Blue Flight
---- Green Flight
---- Yellow Flight
- 3rd Fighter Squadron (Reserve) ("C"): 18x Hawker Hurricanes (as of 1939, can be called up with 24 hours notice)
---- Red Flight
---- Blue Flight
---- Green Flight
---- Yellow Flight
The Light Strike Group
- 1st Striking Squadron ("D"): 18x Fairey Swordfish
---- Red Flight
---- Blue Flight
---- Green Flight
---- Yellow Flight
- 2nd Striking Squadron ("E"): 18x deBroek Petrels
---- Red Flight
---- Blue Flight
---- Green Flight
---- Yellow Flight

2nd Air Wing - Casement Aerodrome, Baldonnel
- 2nd Maintenance Group
The Training Group
- Basic Training Squadron ("F"): 6x de Havilland Tiger Moths
- Advanced Training Squadron ("G"): 6x Miles Masters
Liaison Group
- 1st Liason Squadron ("H"): 4 Messerschmitt Bf-108s
- 2nd Liason Squadron ("I"): 6 Westland Lysanders (seconded to the Irish Army)

Aircraft Reserve - Casement Aerodrome, Baldonnel
All aircraft in the reserve are retained at Casement Aerodrome for use in emergencies.
- 4-6 Hawker Hurricanes (includes at least one hulk)
- 3 de Havilland Tiger Moths (in moderate condition; engines not installed in airframes)
- 8 Avro 504s (from Irish Civil War; maintained as secondary training aircraft)
- 18 Bristol F.2 Fighters (from Irish Civil War)
- 4-6 Fairey Swordfish (in good condition, placed in reserve 1940)
- 4 Gloster Gladiatiors (in moderate condition, not armed)
- 1? Fairey IIIF (poor condition, nicknamed "The Cow")

Irish Naval Service Air Squadron - Order of Battle
The Irish Naval Service's Air Squadron is composed of pilots and planes drawn from the Irish Air Corps, but assigned to the Naval Service on a permanent basis.

- 1st Squadron (Search): 6 Short Sunderlands (Foynes)
- 2nd Squadron (Scout-Spotting): 4 Grumman J2F Ducks (Cobh, LÉ Granuaile)

Department of Agriculture and Fisheries
This civilian government agency operates three D.A.F. Ro(W)XVI "Ronne" flying boats out of Foynes. The planes are manned by Irish Air Corps reservist pilots and aircrew paid by the Department of Agriculture and Fisheries. In wartime, these planes are subject to call-up for military use.

Irish Coast Guard - Department of Transport
This civilian government agency operates two Short flying boats out of Foynes. The planes are manned by Irish Air Corps reservist pilots and aircrew paid by the Department of Transportation. In wartime, these planes are subject to call-up for military use. During peacetime, they are responsible for coastal patrol, weather reporting and research, and lifesaving work.