Spam reporting to authorities by category
The ISC lists several categories for reporting spam to authorities. Folks should always delete spam and never click on URLs to opt out or look at the offered products or services in detail. For an example, an opt out URL lets spammers know they have a valid address and your quantity of spam could increase significantly. Also, URLs can be always be a source for downloader trojan horses, viruses, spyware, or other forms of attack. The best practice is to line these up in the in-box and delete these messages.
http://www.incidents.org/diary.php?storyid=1252