http://www.ncaa.org/library/statistical/basketball_stats_manual/2007/2007_basketball_stats_manual.pdf
Pages 15 and 16:
(b) A team rebound is credited to the team that is entitled to the ball for a throw-in if the ball has gone out of bounds after a missed goal but before there was player control. However, this does not include cases where the ball is out of bounds because it passes over the backboard or touches the supports or back of the backboard, the ceiling, or overhead equipment or supports, unless the ball was touched by a player after the missed goal but before the ball was out of bounds.
(c) A dead-ball rebound is credited whenever the ball is dead after a missed goal but before it meets the conditions for an individual or team rebound.
It is credited as follows:
(1) To the team that is entitled to the ball for a throw-in or a free throw.
(2) To the team that shot the ball if the ball becomes dead due to the expiration of time or if the ball was shot after the expiration of time.
(3) To the team into whose basket a defensive player tips a missed shot.
(4) To the team into whose basket an offensive player deflects a missed shot without intent.
(d) There is a distinction between team and dead-ball rebounds. There can be no team rebound unless the ball has gone out of bounds without a player first earning an individual rebound. If the ball becomes dead before it meets the requirement for either an individual or a team rebound, then a dead-ball rebound is credited (see Section 3, Article 1).
Why keep dead-ball rebounds? Because team rebounds reflect team rebounding ability, while dead-ball rebounds do not. In national rankings, individual and team rebounds are included, but dead-ball rebounds are not. Analysis of game statistics indicates that team and dead-ball rebounds account for about five percent of a team's rebounds. Therefore, if dead-ball rebounds are counted as team rebounds, it could affect the national rankings.