Actually the vast majority of these shoots are not ruled as field goal attempts simply because of the situation and the circumstances of the shot itself. Knowledge is a good thing!
2016-17 Official NCAA Basketball Statisticians’ Manual
Official Basketball Statistics Rules
http://fs.ncaa.org/Docs/stats/Stats_Manuals/Basketball/2017EZ.pdf
SECTION 1—FIELD GOALS
Article 1. A field-goal attempt (FGA) is charged to a player any time the player shoots, throws or taps a live ball at his or her own basket, when, in the opinion of the statistician, the player is attempting to score a goal, with these exceptions:
(a) A FGA is not charged if the player is fouled in the act of shooting before the ball is in flight and the goal is not made.
(b) A FGA is not charged if there is offensive goaltending or offensive basket interference on that shot.
(c) A FGA is not charged if an unsuccessful shot is taken near the expiration of time for a period or for the shot clock, and it is the statistician’s opinion that the shot was a desperation shot and not a reasonable attempt to make a field goal. One or more of the following factors should exist in order to classify a shot as a desperation shot. The shooter:
(1) Is outside the normal shooting range. A shot from just beyond the three-point line would usually be considered in normal shooting range while a shot at or beyond the division line would be outside normal shooting range.
(2) Uses an abnormal shooting motion, such as an overhand baseball toss.
(3) Rushes or hurries the shot to beat the expiration of time. A shot could be considered rushed or hurried if the shooter tries to control and shoot the ball in the same motion with not enough time to get into a normal shooting position (squared up to the basket).