A dendrite is a branching projection of the cytoplasm

Cytoplasm

The cytoplasm is a small gel-like substance residing between the cell membrane holding all the cell's internal sub-structures , except for the nucleus. All the contents of the cells of prokaryote organisms are contained within the cytoplasm...

 of a cell. While the term is most commonly used to refer to the branching projections

Dendrite

Dendrites are the branched projections of a neuron that act to conduct the electrochemical stimulation received from other neural cells to the cell body, or soma, of the neuron from which the dendrites project...

 of neuron

Neuron

A neuron is an electrically excitable cell that processes and transmits information by electrical and chemical signaling. Chemical signaling occurs via synapses, specialized connections with other cells. Neurons connect to each other to form networks. Neurons are the core components of the nervous...

s, it can also be used to refer to features of other types of cells that, while having a similar appearance, are actually quite distinct structures.

Non-neuronal cells that have dendrites:

• dendritic cell
  Dendritic cell
  Dendritic cells are immune cells forming part of the mammalian immune system. Their main function is to process antigen material and present it on the surface to other cells of the immune system. That is, dendritic cells function as antigen-presenting cells...
  
  s, part of the mammalian immune system
• melanocyte
  Melanocyte
  -External links: - "Eye: fovea, RPE" - "Integument: pigmented skin"...
  
  s, pigment-producing cells located in the skin
• Merkel cell
  Merkel cell
  Merkel cells or Merkel-Ranvier cells are oval receptor cells found in the skin of vertebrates that have synaptic contacts with somatosensory afferents. They are associated with the sense of light touch discrimination of shapes and textures. They can turn malignant and form the skin tumor known as...
  
  s, receptor-cells in the skin associated with the sense of touch