exempt vs free

exempt is not a noun while free is a noun.

Word	Noun	Adjective	Verb	Adverb
exempt	No	Yes	Yes	No
free	Yes	Yes	Yes	Yes

As verbs, free is a hypernym of exempt; that is, free is a word with a broader meaning than exempt:

Other hypernyms of exempt include absolve.

As verbs, exempt and free are synonyms defined as:

exempt and free: grant relief or an exemption from a rule or requirement to

Other synonyms of exempt include relieve.

exempt (noun)	free (noun)
	people who are free

exempt (adjective)	free (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	not limited or hampered; not under compulsion or restraint
(of goods or funds) not subject to taxation	not held in servitude
	unconstrained or not chemically bound in a molecule or not fixed and capable of relatively unrestricted motion
	not literal
	completely wanting or lacking
	not fixed in position
	costing nothing
	not taken up by scheduled activities
	not occupied or in use

exempt (verb)	free (verb)
grant exemption or release to	make (assets) available
grant relief or an exemption from a rule or requirement to	let off the hook
	free or remove obstruction from
	remove or force out from a position
	release (gas or energy) as a result of a chemical reaction or physical decomposition
	part with a possession or right
	relieve from
	grant freedom to; free from confinement
	make (information) available for publication
	free from obligations or duties
	grant relief or an exemption from a rule or requirement to

exempt (adverb)	free (adverb)
	without restraint