Phylum Basidiomycota R.T.Moore (1980) - basidiomycetes
   Subphylum Agaricomycotina Doweld (2001)
     Class Agaricomycetes Doweld (2001)
       Order Polyporales Gäum. (1926)
         Genus Spongipellis Pat. (1887), nom. cons., incertae sedis