According to soccer information source Understanding Soccer, no player should be called offside when he or she receives the ball directly from a throw-in. This detail of the offside rule is given in FIFA's rules of the game.
Understanding Soccer also makes clear that no player can be called offside when receiving the ball directly from a goal kick or a corner kick. A player is only offside if he is in the offside position at the time the ball is played to him in regular play. Understanding Soccer says the offside rule sometimes results in controversy because offside calls are often difficult even for professional referees to make accurately.