NCAA allows throwing elbows without contact to be a violation (NCAA 9.12) while NF considers it a Technical Foul (NF 10.8.g).

My question is about counting or not counting a basket in NCAA when elbows are thrown without contact near the time a shot is taken.

NCAA 6.7.Exception 4
"The ball does not become dead until the try or tap ends when ...(4) the ball is in flight on a try or tap for field goal by a player toward his or her basket or duing a free throw when an opponent swings his or her arm(s) or elbows(s) excessively without making contact. When the shooter, tapper, or his or her teammates commit this infraction, the ball becomes dead immediately."

It seems to me that this would disallow a basket if the defense swung elbows while the offense was in the act of shooting, but had not released the shot.
On the other hand, if my teammate swung his elbows after I released my shot, but before the ball went in, my goal would be cancelled.

Why is the exception for swinging elbows not the same as the foul exception?

OK think about the situation. If the defense could cause ball to become dead on a try then why wouldnt they foul all the time ? MOst officials I know would either let it go or if it were severe enough would allow the basket and call the defenseive foul ( Im assuming off the ball the way you wrote it).
Think of the advantage / dis- advantage philosophy. NCAA is not pee-wee so sometimes you just let it go.