Rule 10 – Section 1 – Article 4 – Offsetting Fouls

If live-ball fouls by both teams are reported to the referee, the fouls offset and the down is repeated. (A.R. 10-1-4:I and VII) Any player who commits a foul that mandates disqualification must leave the game.
Exceptions:

1. When there is a change of team possession during a down, and the team last gaining possession had not fouled before last gaining possession, it may refuse offsetting fouls and thereby retain possession after completion of the penalty for its foul. (A.R. 10-1-4:II-VII)
2. When all Team B fouls that occur before possession changes are governed by postscrimmage kick rules, Team B may refuse offsetting fouls and accept postscrimmage kick enforcement.
3. Rule 10-2-7-c (during a try or extra period after Team B possession).