There are a number of companies and services which will accept this sort of data and use it to improve their database of virus/malware/spam signatures. for example, have a look at virustotal or some of the web based anti-spam and anti-malware services. Many CERT organisations will also accept such information, especially if your a member, as will many anti-virus vendors as it is all valuable input for their products.
In general, you need to verify the email or atachment is not already recognized by the service you plan to send the sample to. For these services and vendors, they don't want to be swamped by too many messages all with the same information. This is where a CERT can be useful as they may do that checking before passing it off. CERTS will often pass it off to multiple organisations as well.
If your a CERT subscriber, I would start there. If not, I would start with contacting your anti-virus/malwarespam vendor and asking if they would be interested and then I would look at some of the open source or free service providers and see if they can use your data. In addition to virusTotal, brightcloud and PhisTank would be worth checking out