American Football NCAA Rule 8-3-2-d-5

a. If both teams foul during the down and Team B fouls before the change of possession, the fouls offset and the down is repeated, even if additional fouls occur after the change of possession. Any repeat of the down after offsetting fouls must be from the previous spot (A.R. 8-3-3-II).
b. Fouls by Team B on a try:
1. When the try is successful Team A shall have the option of declining the score and repeating the try after enforcement, or declining the penalty(ies) and accepting the score. Team A may accept the score with penalties for personal fouls and unsportsmanlike conduct fouls enforced on the succeeding kickoff or from the succeeding spot in extra periods (A.R. 3-2-3-VI; A.R. 8-3-2-II; A.R. 8-3-3-I; and A.R. 10-2-5-IX-XI).
2. A repeat of the down after a penalty against Team B may be from any point on or between the hash marks on or behind the yard line where the penalty leaves the ball. (A.R. 8-3-3-III)