Microglossum rufum

Scientific name: Microglossum rufum (Schweinitz)
Underwood
Derivation of name: Ruf- means "rufous" or "reddish" which is
odd considering this fungus is typically yellowish.  
Synonyms:  
Common name(s):  Orange earth tongue; Yellow earth tongue.
Phylum:   Ascomycota
Order:   Helotiales
Family:   Helotiaceae
Occurrence on wood substrate:  Saprobic; scattered to
clustered in moss, rotten logs, and humus; July through
September. 
Dimensions:  Up to 6 cm tall.   
Description: These orange to yellow fungi consist of a
roughened stalk and a distinctly compressed, longitudinally
furrowed, or spoon-shaped head.        
Edibility:  Unknown.
 
More information at RogersMushrooms.com:   


Figure 1. Microglossum rufum is often terrestrial as
pictured here but will grow on well-decayed wood.
Photo © David Work.

Figure 2. Yellow earth tongues growing in moss. Note the
compressed or furrowed heads. Photo © William Roody

Figure 3. The stalks of this fungus are often scurfy or
granular. Photo © George Barron.