Fomitopsis meliae is found in the Midwest, Eastern and Southern United States.
Fomitopsis meliae is an interesting crust fungus. Seen here growing from a fallen ash tree. Surface similar to the pore surface of Ganoderma applanatum, the Artist’s Conk.
Also known as Fomes meliae. Formerly Polyporus meliae. Named for the chinaberry tree, Melia azedarach, whose wood is often consumed by Fomitopsis meliae. Can also be found on the dead wood of ash, maple, and oak, among others. Color described as “isabelline [pale-grey yellow, pale fawn, palecream brown or parchment colored] or dirty white to smoky….”. Fruit body can be corky when fresh, but hardens upon drying out. Overholts reports Fomitopsis meliae from FL, AL, LA, TN, IN, MO, NE, AR and TX. He also states that many collections are sterile and do not produce spores. See The Polyporaceae of the United States, Alaska, and Canada (Overholts, 1977).
Here are several other sequenced observations at iNaturalist.