Exemptions refer to specific situations or categories that allow individuals or entities to be free from certain obligations or requirements. For example, in taxation, some individuals may qualify for tax exemptions based on their income level, age, or disability status, reducing their overall tax burden. In legal contexts, exemptions can apply to laws or regulations, allowing certain groups, like nonprofit organizations, to operate without adhering to specific rules that apply to for-profit entities. These exemptions are designed to promote fairness and support particular activities or populations that serve a public interest.