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You won't get a clear answer. Some people advocate calling strictly by the rules regardless of skill level. Others advocate pretty much throwing them out the window. Most fall somewhere in between.
IMO, on a 3rd/4th grade level, the most important thing is for the kids to have fun playing while also learning about the game. Call the game in a way that allows that. If the kids finish the game with smiles on their faces and having become better basketball players, congratulations.
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