\documentclass{article}

\usepackage[T1]{fontenc}
\usepackage[utf8]{inputenc}

% makeindex doesn't support UTF-8, so this will break
\usepackage[style=indexgroup]{glossaries}

\makeglossaries

\newglossaryentry{elite}{name={élite},description={select group}}

\begin{document}
\gls{elite}

\printglossary
\end{document}