The team in possession of the ball will typically punt the ball to the opposing team when they are on their final down (fourth down in American football, third down in Canadian football), do not want to risk a turnover on downs by not gaining enough yardage to make a first down and are in such a field position that they do not believe they can successfully make a field goal. The purpose of the punt is for the team in possession, or "kicking team", to move the ball towards the opponent's end zone in order to maximize the distance the receiving team must advance the ball in order to score a touchdown when they take possession of the ball.
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