| Panaeolus semiovatus (Sowerby) S. Lundell & Nannf., 1938 |
| Panaeolus semiovatus var. semiovatus (Sowerby) S. Lundell & Nannf., 1938 |
| Panaeolus sphinctrinus (Fr.) Quél., 1872 |
| Panaeolus subbalteatus (Berk. & Broome) Sacc., 1887 |
| Pappimyces B. Sutton & Hodges, 1975 |
| Pappimyces hastatus B. Sutton & Hodges, 1975 |
| Paraceratocladium R. F. Castañeda, 1987 |
| Paraceratocladium silvestre R. F. Castañeda, 1987 |
| Paraliomyces Kohlm., 1959 |
| Paraliomyces lentifer Kohlm., 1959 |
| Parapericoniella U. Braun, Heuchert & K. Schub., 2005 |
| Parapericoniella asterinae (Deighton) U. Braun, Heuchert & K. Schub., 2005 |
| Parasympodiella Ponnappa, 1975 |
| Parasympodiella laxa (Subram. & Vittal) Ponnappa, 1975 |
| Patellariopsis Dennis, 1964 |
| Patellariopsis clavispora (Berk. & Broome) Dennis, 1964 |
| Patouillardina Bres., 1906 |
| Patouillardina cinerea Bres., 1920 |
| Perelegamyces R. F. Castañeda & W. B. Kendr., 1990 |
| Perelegamyces parviechinulatus W. B. Kendr. & R. F. Castañeda, 1990 |