pɹəˈtɛkʃən ˈʃɛltə ˈʃɛltɚ ˈʃɛltə ˈʃɛltɚ invest (money) so that it is not taxable provide 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 a structure that provides privacy and protection from danger protective covering that provides protection from the weather temporary housing for homeless or displaced persons a way of organizing business to reduce the taxes it must pay on current earnings the condition of being protected they were huddled together for protection he enjoyed a sense of peace and protection in his new home