The nematic liquid crystal alignment capability and electro‐optical (EO) performance characteristics of in‐plane switching (IPS) cells were first demonstrated on organic hybrid overcoat layers via ion beam irradiation. Usually the organic hybrid overcoat is used as the material for making a plate alignment layer in a colour filter process. To characterise the organic hybrid overcoat layer, we analysed the surface composition of the organic hybrid overcoat by X‐ray photoelectron spectroscopy. The results show that the intensity of C = O and C–O bonding undergoes a change corresponding to the changes in energy of the ion beam exposure. Moreover, EO performance characteristics of IPS cells on the organic hybrid overcoat layer via ion beam irradiation were observed to have similar characteristics to the polyimide.