From the 2007 NCAA Stats manual
Article 9. The passer is not charged with a pass attempt when a forward pass
is ruled intentionally grounded. Credit the passer with a rush attempt and yards
gained or lost to the spot of the foul. Also, do not charge the passer with a pass attempt when he deliberately throws the ball to the ground to stop the clock, but charge the team with a pass attempt. Officials are instructed to apply the principle of “reasonable opportunity†to catch the pass to intentional grounding situations. It is intentional grounding when a passer, to prevent a loss of yardage, intentionally throws a ball where no eligible offensive player has a reasonable opportunity to catch it.