Exemption

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An exemption is a rule or law which excepts certain things from another rule or law. For example:

  • A grandfather clause, in the modern use of the U.S. term, is an exemption that allows a pre-existing condition to continue, even if such a condition is now prohibited from being begun anew.
  • A tax exemption allows a certain amount of income or other value to legally avoid taxation.
  • Particularly in the US, an exempt employee is one who is exempt from the Fair Labor Standards Act, i. e. is not entitled to overtime pay and other worker's benefits stated in the FLSA.
  • Rules against beards, burkas, or other religious symbols often have exemptions if they are worn for religious purposes.
  • A student may elect to try for an exemption from a class, if he or she already knows the material from previous work at another school or job. An exemption exam is usually taken by the student as proof of this knowledge because they already know it.
  • In the Roman Catholic Church, Exemption is the whole or partial release of an ecclesiastical person, corporation, or institution from the authority of the ecclesiastical superior next higher in rank. (see Exemption (church))
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