Under 10 Rules
U10 play 8-on-8 with 25-minute halves. If a team shows up short of players, the opposing team either lends players or plays down to even out the game.
FIFA rules apply except as noted below:
There is no slide tackling permitted.
There is no offside.
Intentional Headers are not allowed. A header is treated as a dangerous play.
On your throw-in (not the other team's).
On either team’s goal kick.
After a goal is scored.
At water break.