I’ve looked through LOTG and searched the archives and cannot find a definitive answer to the following:

Keeper Punting the Ball – Enforcement of the PA in the taking of the punt. There is differing Veteran Referee opinions / judgements: A) PA is enforced from where the ball meets the foot; B) PA is enforced from where the ball left the hand(s) of the keeper in starting the punt toss.

Example: the keeper tosses the ball into the air from inside the PA but strikes the ball 2-3 feet outside of the area. Legal?

USSF answer (October 12, 2010):
Let’s look at it in increments. If any part of the ball is on the line, the ball is within the penalty area. The fact that part of the ball might be outside the penalty area is irrelevant. The BALL on the line is still in the penalty area and, accordingly, it can still be handled by the goalkeeper, and that includes ANY PART of the ball. The BALL is a whole thing and either is or is not in the penalty area. If it is, it can be handled by the goalkeeper. If it is not, it cannot be handled by the ‘keeper.

If the goalkeeper releases the ball from his (or her) hands while within the penalty area, but does not kick the ball until it is outside the penalty area, no offense has occurred. That is entirely legal.

While recognizing that the offense by the goalkeeper of crossing the penalty area line completely with the ball still in hand is often debatable, and that it is usually trifling, we must also recognize that it is certainly an infringement of the Law and must always be treated as such by the referee. The referee will usually warn the goalkeeper about honoring the penalty area line but allow the first such act to go unpunished; however the referee must then clearly warn the goalkeeper to observe and honor the line and the Law. If it occurs again, the referee should call the foul and, if the offense is repeated yet again, caution the goalkeeper for persistent infringement of the Laws of the Game.

We have heard, but cannot believe, that any referee instructor in any state would tell referees to punish this offense with an indirect free kick. The correct restart is a direct free kick for the opposing team from the place where the offense occurred. That means the point just outside the penalty area where the goalkeeper still had the ball in hand.

One unfortunate thing is that in many cases assistant referees do not do their job correctly in this respect. Instead of judging the place where the ball is released from the goalkeeper’s hands, they concentrate on the place where the goalkeeper’s foot meets the ball, which could be well outside the area with no offense having occurred.

[This answer repeats materials used in answers from 2003-2009, all in the archives of this site.]