1. [n]  a structure that provides privacy and protection from danger
2. [n]  protective covering that provides protection from the weather
3. [n]  a way of organizing business to reduce the taxes it must pay on current earnings
4. [n]  the condition of being protected; "they were huddled together for protection"; "he enjoyed a sense of peace and protection in his new home"
5. [v]  provide shelter for; "After the earthquake, the government could not provide shelter for the thousands of homeless people"

Shelter
A diary follows the author's descent into homelessness in Tucson, Arizona, describing life in a shelter, his own conflicting emotions about his situation and his stereotypes about the homeless, and his struggle for survival and a shred of dignity. Simultaneous. UP.

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1. \Shel"ter\, n. [Cf. OE. scheltrun, shiltroun,
   schelltrome, scheldtrome, a guard, squadron, AS. scildtruma a
   troop of men with shields; scild shield + truma a band of
   men. See {Shield}, n.]
   1. That which covers or defends from injury or annoyance; a
      protection; a screen.
            The sick and weak the healing plant shall aid, From
            storms a shelter, and from heat a shade. --Pope.
   2. One who protects; a guardian; a defender.
            Thou [God] hast been a shelter for me. --Ps. lxi. 3.
   3. The state of being covered and protected; protection;
      security.
            Who into shelter takes their tender bloom. --Young.
   {Shelter tent},a small tent made of pieces of cotton duck
      arranged to button together. In field service the soldiers
      carry the pieces.
   Syn: Asylum; refuge; retreat; covert; sanctuary; protection;
        defense; security.
   

2. \Shel"ter\, v. t. [imp. & p. p. {Sheltered}; p. pr. &
   vb. n. {Sheltering}.]
   1. To be a shelter for; to provide with a shelter; to cover
      from injury or annoyance; to shield; to protect.
            Those ruins sheltered once his sacred head.
                                                  --Dryden.
            You have no convents . . . in which such persons may
            be received and sheltered.            --Southey.
   2. To screen or cover from notice; to disguise.
            In vain I strove to cheek my growing flame, Or
            shelter passion under friendship's name. --Prior.
   3. To betake to cover, or to a safe place; -- used
      reflexively.
            They sheltered themselves under a rock. --Abp.
                                                  Abbot.
   

3. \Shel"ter\, v. i.
   To take shelter.
         There oft the Indian herdsman, shunning heat, Shelters
         in cool.                                 --Milton.