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A student need not be listed as an exemption on parents' income tax returns.
A Social Security number is required to take a child as an exemption.
Another solution is to provide a subsidy, such as an exemption from corporation tax on profits.
Her estranged husband, who had absconded with their 9-year-old from Brooklyn, had apparently filed a tax return claiming the boy as an exemption.
"While nonprofits have advantages, such as an exemption from paying taxes and the tax deductibility of donations, nonprofit activities are restricted to its charitable purpose".
Double jeopardy is specifically outlined as an exemption in the US-Italy extradition treaty, though it has never been tested in court.
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The letter also acknowledges that a process needs to be established for independent news publishers to obtain an exemption as well.
However, the use of CFCs as propellants in pressurized metered dose inhalers (pMDIs) was classed as essential, providing an exemption from the agreement.
Britain is not obliged to participate in any quota system as it has an exemption from matters concerning immigration and asylum, but the Commission delivered a withering put-down of the Home Secretary's position.
There is also a block on sending prisoners back to Poland until the end of 2016 as it has an exemption under the EU prison transfer agreement because of lack of capacity in its jails.
Labour got into hot water with its tobacco advertising ban, as it announced an exemption for Formula One and then had to return a £1 million donation from F1 chief Bernie Ecclestone.
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Justyna Jupowicz-Kozak
CEO of Professional Science Editing for Scientists @ prosciediting.com