From a discussion I had back in 2009 specific to NFHS. I'll check current NFHS book when I get it.
Page 17 of the Softball Rules Book, Rule 1, Section 7, Art. 3...(FP) Any non-adult warming up a pitcher at any location within the confines of the field shall wear an approved catcher's helmet and mask combination and throat protector.
Note that it does not say anything about whether the catcher is standing or squatting. If both players are throwing overhand, the mask is not required.
See also Case Book 1.7.3 Situations A & B, on page 11.
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USA & NFHS Softball
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