Orange Jelly - Dacrymyces chrysospermus - is also known as Orange Witch's Butter, but not to be confused with Witch's Butter, Tremella lutescens.
Dacrymyces chrysospermus - previously known as Dacrymyces palmatus - is found on dead conifer wood. The similar looking Tremella species are found on hardwoods.
Species: chrysospermus (syn: palmatus)
For a taxonomic tree and links to other fungi posted on Wild Florida Photo see the Fungi at Wild Florida Photo page.