The Nearest Point of Complete Relief is the point on the course, nearest to where the ball lies that:
It is the nearest point of relief, not the nicest. Sometimes the nearest point of complete relief is in a position from which the player would rather not play. It is always a good idea to determine where the nearest point of complete relief is prior to lifting the ball. That way, playing the ball as it lies remains an option without penalty (except for wrong greens or no play zones).
The specific Rules put limitations on where the nearest point of complete relief may be:
To take relief for any abnormal course condition you should proceed as follows:
In addition to the basic relief procedure above, there are some special situations that can occur where additional procedures or options are available:
Penalty Option to Get Out of a Bunker
When you have interference by an abnormal course condition in a bunker, for one penalty stroke, you can drop the ball outside the bunker. To do so you must drop the ball behind the bunker on a line created by the original position of the ball and the hole.
Maximum Available Relief When Complete Relief is Not Available
When you have interference by an abnormal course condition in a bunker or on the putting green (in this case typically temporary water), and complete relief is not available (meaning a nearest point of complete relief cannot be determined in the bunker), the player still has an option available for free relief.
You must find the nearest point that provides the most relief possible under the circumstances, whether that means your stance is still wet but the ball is dry, or you have to putt through less water than anywhere else. This point is called the point of maximum available relief. In a bunker, that point must still be in the bunker but you can drop within one club-length of it and no nearer the hole. If the ball was originally on the putting green you would place the ball at that point, which may still be on the putting green or might be off the putting green in the general area.