
Once you know how to trace spam, you can then worry about how to report it, and then who to report it to.
Reporting E-Mail Abuse - www.mail-abuse.com/an_reptspamgdlines.html
Complaining: How and Where - www.panix.com/e-spam.html#complain
How To Complain To The Spammer's Provider - spam.abuse.net/userhelp/howtocomplain.shtml
How to Complain - www.obliquity.com/computer/spambait/complain.html
Abuse Report Clues - blog.anta.net/2007/04/18/composing-abuse-reports/
How (and why) to trace and report spam - www.rickconner.net/spamweb/spamreporting.html
How to be a Good Complainer - www.scn.org/help/email/spamcomplaint.html
How and Where to Complain About Spam - email.about.com/od/spamandgettingridofit/a/report_spam.htm
Reporting spam - www.spamtrackers.eu/wiki/index.php?title=Reporting_Spam
How to Report Spam - www.mahalo.com/how-to-report-spam
There are few standards in abuse reporting content or layout. A subgroup of the Anti Spam Research Group are investigating Best Current Practice to address that issue.
Abuse Reporting Standards Subgroup of the ASRG - asrg.sp.am/subgroups/abuse_reports.shtml
An Extensible Format for Email Feedback Reports - www.shaftek.org/publications/drafts/abuse-report/draft-shafranovich-feedback-report-01.html
ARF Feedback Report Format - wordtothewise.com/resources/arf.html
Abuse Feedback Reporting Format (ARF) - mipassoc.org/arf/
Spot Spam project - www.spotspam.net/