shelter-n; 4 Senses

Sense Number 1: a physical structure that covers, protects

Commentary: SHELTER[+entity][+physical][+structure][+covering][+manmade/+natural] [+relation][+role][+protection][+structural]
NOTE: implies that X is a SHELTER, equates two things

The London subways were used as bomb shelters during World War II.
John's deck shelter is stained redwood.
The overhanging branches of the big maple trees made a nice shelter from the sun.

WordNet 3.0 Sense Numbers: 1, 2

Sense Number 2: being in a protected state or condition

Commentary: SHELTER[+state][+protection][+abstract/+concrete]
NOTE: refers to being in a state of protection, not a physical structure
NOTE: implies someone/something gives SHELTER to Y (not two things equates as in Sense 1)

The ship sought shelter from the storm in the protected bay.
The farmer gave the wounded soldier shelter from the enemy.
He had a happy childhood in the shelter of his parents' love.

WordNet 3.0 Sense Numbers: 3

Sense Number 3: financial arrangement to reduce taxes

Commentary: SHELTER[+system][+arrangement][+financial][+tax][+reduction]

He uses the small business as a tax shelter.
These types of real estate shelters are no longer legal under the new tax laws.
She set up trust funds for her grandchildren as a shelter against inheritance taxes.

WordNet 3.0 Sense Numbers: 4

Sense Number 4: temporary housing for homeless or displaced people, animals

Commentary: SHELTER[+entity][+institution][+housing][+temporary]
NOTE: a specialized, restricted use of Sense 1

Bob volunteers in a local homeless shelter for veterans.
Mary got her kittens at a local no-kill animal shelter.
They set up shelters downtown for the hurricane victims.

WordNet 3.0 Sense Numbers: 5