The primary exempt purpose of a volunteer fire department is to provide fire protection and emergency response services to the community. This includes extinguishing fires, conducting rescue operations, and providing medical assistance during emergencies. As a nonprofit organization, its mission is focused on public safety and welfare, often extending to fire prevention education, training, and community outreach activities. The exempt status allows the department to operate without the goal of making a profit, instead prioritizing the safety and well-being of the community it serves.