Definition

1. Adjective:

   • Not subject to a rule, obligation, or payment: Describes a person, organization, or thing that is officially freed from a requirement that applies to others.
   • Not liable or responsible: Indicates a special status that releases someone from a duty or burden.

2. Verb:

   • To free someone from an obligation or rule: The action of officially granting someone an exemption.
   • To release from a requirement: To formally relieve a person or entity from a duty, tax, or condition.

Usage Examples

• Adjective:

  • Charitable organizations are often exempt from paying property taxes.
  • Diplomats are exempt from certain local laws.
  • This income is exempt from taxation.

• Verb:

  • The new law will exempt small businesses from the regulation.
  • The professor exempted the student from the final exam due to excellent coursework.
  • Can the court exempt him from jury service?

Advanced Usage

• "to be exempt from": This is the standard prepositional phrase used with the adjective.
  • The software is exempt from the usual licensing fees.
• "to exempt someone/something from something": This is the standard verb pattern.
  • The treaty exempts military personnel from prosecution.

Variants and Related Words

• Exemption (n): The state of being exempt, or the official document granting this status.
  • She applied for a tax exemption.
• Nonexempt (adj): Not exempt; subject to the usual rules or taxes.
  • Most employees are nonexempt and qualify for overtime pay.

Synonyms

• Immune: Protected or exempt, especially from disease or legal process.
• Excused: Allowed to be absent or freed from a duty.
• Free (from): Not subject to or affected by something.
• Relieved (of): Formally released from a duty or burden.

Related Phrasal Verbs / Constructions

(The word "exempt" itself is not commonly used in phrasal verb constructions. Its meaning is typically expressed through the patterns shown in "Advanced Usage.")

Related Idioms

• Exempt status: A formal designation indicating freedom from a rule or tax.
  • The organization applied for exempt status with the tax authority.

Adjective

1. (of goods or funds) not subject to taxation
   • the funds of nonprofit organizations are nontaxable
   • income exempt from taxation
2. (of persons) freed from or not subject to an obligation or liability (as e.g. taxes) to which others or other things are subject
   • a beauty somehow exempt from the aging process
   • exempt from jury duty
   • only the very poorest citizens should be exempt from income taxes

Verb

1. grant exemption or release to
   • Please excuse me from this class
2. grant relief or an exemption from a rule or requirement to
   • She exempted me from the exam