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Piptoporus betulinus
Found about 10 ft. up in tree. Spongy feel; no gills.
State park in SW Pennsylvania
chesterbperry ... Thank you very much for the ID; greatly appreciated.
Mark ... Trees are not my strong point so I took a photo of the leaves to aid in future identification (added it above). Judging from the leaves and Chesterbperry's ID it seems to be a birch.
Very interesting fungus, William. Was the underside totally smooth or did you see any pores - fascinating. I would love to know when you get an ID.