A chalky white or greyish resupinate corticoid, forming large irregular diffuse patches on dead wood that is still attached to the tree. 

Identification of these white resupinate fungi is extremely difficult, and involves microscopic examination; there are a lot of similar species.  It is usually assumed that the speces found on Elder is Elder Whitewash. 

host

Photograph in its habitat; ensure you identify the host and substrate, or that it is clearly identifiable from your photo.  If the host species is not clear; it must be verified by examination of a specimen by an expert before submission to NatureSpot.

Dead, deciduous wood, typically associated with dead standing de-barked branches of Elder 

All year round.

Widespread and fairly frequent in Britain.

Fairly frequent in Leicestershire and Rutland.