free vs exempt

free is a noun but exempt is not a noun.

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

As verbs, exempt is a hyponym of free; that is, exempt is a word with a more specific, narrower meaning than free:

Other hyponyms of free include excuse, let off, relieve, justify, wash one's hands.

As verbs, free and exempt are synonyms defined as:

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

Other synonyms of free include relieve.

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

free (adjective)	exempt (adjective)
not limited or hampered; not under compulsion or restraint	(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 held in servitude	(of goods or funds) not subject to taxation
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

free (verb)	exempt (verb)
make (assets) available	grant exemption or release to
let off the hook	grant relief or an exemption from a rule or requirement to
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

free (adverb)	exempt (adverb)
without restraint