Wildlife Spotting

As far as it being poisonous, the toxins in any poisonous mushrooms must be consumed in order to be harmful. There is even a taste test to help identifying mushrooms, and as long as you spit it all out you would be fine (I wouldn't recommend this myself, but the experts say even poisonous ones won't harm you if you don't swallow any of it).

Looks like a Peziza species. They are difficult to distinguish from one another, but you might want to check this species: http://www.mushroomexpert.com/peziza_repanda.html. Otherwise ID might not be possible without microscopic examination.