The answer is simple - to the organization impersonated in the email. But sometimes it is hard to find the address where to forward suspicious emails, and many organizations decided not to use the unified spam@[domain] or abuse@[domain] addresses, so we started compiling the database of scam reporting emails. Feel free to update it.
If you need to update existing record, use "-UPDATE" suffix in the Organization field (like "MyBank-UPDATE"). Your questions and comments are much appreciated. Our email addresses can be found on Contacts Us page. Thank you!