exempt

Adjective
  1. (of persons) freed from or not subject to an obligation or liability (as e.g. taxes) to which others or other things are subject (synset 302373965)
    "a beauty somehow exempt from the aging process"; "exempt from jury duty"; "only the very poorest citizens should be exempt from income taxes"
  2. (of goods or funds) not subject to taxation (synset 302409653)
    "the funds of nonprofit organizations are nontaxable"; "income exempt from taxation"
Verb
  1. Grant relief or an exemption from a rule or requirement to (synset 202570061)
    "She exempted me from the exam"
  2. Grant exemption or release to (synset 200895399)
    "Please excuse me from this class"

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