Here from the rule book-
FIRST TOUCHING BEYOND THE LINE
Article 2 “First touching” is when a player of the kicking team touches a scrimmage kick that is beyond the
line of scrimmage before it has been touched by a player of the receiving team beyond the line. If the ball
is first touched by a player of the kicking team, it remains in play. First touching is a violation, and the
receivers shall have the option of taking possession of the ball at the spot of first touching, provided no
penalty is accepted on the play, or at the spot where the ball is dead. First touching does not offset a foul
by the receivers.
Note: If the receiving team gains possession, subsequently loses possession, and fouls after the kicking team
gains possession, the spot of first touching is disregarded, and the kicking team retains possession. See
Rule 14, Section 3, Article 1, Exception 5.
Item 1: A Team B player is deemed not to have touched a kick if such touching occurs in the immediate
vicinity of the line in an attempt to block the kick.
Item 2: If a player of the kicking team touches the goal line with any part of his body while touching the
ball, the ball is dead, and the result of the play is a touchback.
Note: The spot of first touching is normally the yard line at which the ball is at when touched. If the first touching
occurs while the ball is in the air above or beyond the goal line, and prior to the ball touching the goal line
or the ground beyond the goal line, the spot of first touching is deemed to be the spot from which the
touching player left the field of play, but in no event inside the receiving team’s one-yard line.