Kaffara has many types e.g. Kaffara of not fasting during the month of Ramadhan, which is feeding sixty poor believers for every missed day of fast, and Kaffara of traveling in a covered vehicle during the state of Ehraam for men in Hajj or Umra which is slaughtering a sheep and distributing it among the poor believers, and Kaffara of not fulfilling an oath, which is feeding ten poor believers or clothing them. These types of Kaffara can be given as material not cash to the poor believers directly.
There is a Qadha' and Kaffara for every day of missed fasting of the Month of Ramadhan. The Kaffara is either fasting two consequent months or feeding sixty poor believers.
Kaffara is obligatory when the person deliberately committed the sinful act of not fasting during the month of Ramadhan. If his health does not allow him to fast, and he has no money to feed sixty poor persons, then he should feed the number of poor persons which he can, and recite Estighfaar.
If a person deliberately did not fast any day of the Month of Ramadhan, he has committed a sinful act and he must that day as Qadha and he must fast two months or feed sixty poor Momineen for not fasting that day.
Exams is not be a valid reason to leave fasting, so, the above rule is applicable.
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