Penalty following change of possession

[GPC2]

SeanWest,

Check out 2-25-5:

The line to gain is the yard line established when a new series (first down) is awarded. Unless there is a penalty following the ready-for-play signal, the line to gain is 10 yards in advance of the foremost point of the ball when placed for the first down of the series. If the line to gain extends into the end zone, the goal line is the line to gain.