ceejayoz is right about Verizon also supporting this feature (I just reported the spam message I had from the other day). Via https://community.verizonwireless.com/message/696743#696743 :
From MikeS1_VZW
We have heard our customers on this, and we have launched a new program
to help with SPAM. Take one (or several) of the SPAM messages and
forward it to 7726 (which spells SPAM). This is a new process. Once you
forward the message to 7726, you will get a reply text message asking
the identity of the SPAM sender (the "From" address in the SPAM message
you received). Once received, you will get a "Thank-you" message from
the 7726 number. We will investigate on the back end.
The messages you send to and receive from the 7726 number are free of
charge. This is a brand new program we are testing, and it just started
on 09/1/11. Please make this common practice when receiving SPAM
messages. This is not to be confused with alerts though. If you get
alerts (something you signed up for), you should reply STOP to the
message received before going the whole 7726 route.