Nouns

(n)sheltera structure that provides privacy and protection from danger
(n)shelterprotective covering that provides protection from the weather
(n)protection, shelterthe condition of being protected“they were huddled together for protection”, “he enjoyed a sense of peace and protection in his new home”
(n)tax shelter, sheltera way of organizing business to reduce the taxes it must pay on current earnings
(n)sheltertemporary housing for homeless or displaced persons

Verbs

(v)shelterprovide shelter for“After the earthquake, the government could not provide shelter for the thousands of homeless people”, “during the rainstorm, we sheltered under a tree”
(v)shelterinvest (money) so that it is not taxable