It is a sponge 
Here is what melevs site says about it:
This is a harmless Scypha sponge. They are very small, and usually found in our overflow boxes and down in the sump. Attached to rock, glass or acrylic or even your plumbing, they may be about the size of a grain of rice or perhaps larger, like Debi's above. These little filter-feeders are reef-safe.
Here is the link: http://www.melevsreef.com/id/sponge.html
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180 gallon SPS Dominated reef, Reeflo Orca 200 skimmer,Proline Zeovit reactor,3 250 watt halides in lumenarc mini reflectors and 2 vortecs for flow
Numerous corals,2 purple tangs,choclate mimic tang,Foxface,Solar wrasse,male and female lubbocks wrasse,hoevens wrasse,Carpenter's Flasher Wrasse,Blue Sided Fairy Wrasse,yellow wrasse,3 Yellowstripe Anthias,True percand S.Gigantea anemone
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