Definitions of exempt:

• verb:   grant relief or an exemption from a rule or requirement to

  Example: "She exempted me from the exam"

• verb:   grant exemption or release to
• adjective:   (of persons) freed from or not subject to an obligation or liability (as e.g. taxes) to which others or other things are subject

  Example: "A beauty somehow exempt from the aging process"

• adjective:   (of goods or funds) not subject to taxation

  Example: "Income exempt from taxation"