https://www.espn.com/college-football/story/_/id/41152488/what-targeting-ncaa-rule-college-football
"... making forcible contact with the head or neck area of a defenseless opponent with the helmet."
Defenseless player - A player attempting to catch a forward or backward pass, or a player who has completed the catch but hasn't had ample time to protect themselves or hasn't clearly become the ball carrier yet.
They was textbook targeting but the refs were too gutless to make the call.