Is each of those little, dot-like things going around the outside an individual tentacle, or do they each have multiple tentacles, or do they all open like little funnels? (I'm assuming the dot like things either are the feeder tentacles or have them on them - is that correct?)
Also, is that big black spot in the middle an opening into the organism (possibly a funnel-like opening)?
If it's a coral, then a Cladocora sp. would be one of my first guesses, but I'm not very well-versed with corals yet. That said, the dots look like little funnels from what I can see (and the big spot looks like it may be an opening too), so I'm wondering if it may be a colonial tunicate species of some kind.