Here are some guidelines we were given by the NCAA rules editor:
•Remember that the game is one of high emotion, played by gifted teenagers who are affirmed by playing a game at which they are exceptionally talented.
•Do not be overly technical in applying this rule.
•Do allow for brief spontaneous emotional reactions at the end of a play.
•Beyond the brief, spontaneous bursts of energy, officials should flag those acts that are clearly prolonged, self-congratulatory, and that make a mockery of the game.
A list of specifically prohibited acts is in (a) thru (h) on FR-122,123; this list is intended to be illustrative and not exhaustive. We can all agree that when these acts are clearly intended to taunt or demean, they should not be allowed—not only because they are written in the book, but because they offend our sense of how the game should be played. We now have enough experience with this rule to know what “feels” right and wrong. Note that most if not all of these actions fall outside the category of brief, spontaneous outbursts. Rather, they present themselves as taunting, self-glorification, demeaning to opponents, or showing disrespect to the opponents and the game.
When such a situation arises, officials should wait a count, take a deep breath, and assess what they feel about what they have seen.
If it feels OK, let it go.
If it feels wrong, flag it.