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Or you could be really specific and let it apply only to spells requiring an attack roll (such as rays, the new magic missile, or Mudball)

Personally I go with:

1) Directly does damage, or;
2) Directly causes a creature to make a save, or;
3) The Spell Resistance entry says "Yes" but not "Yes: Harmless" (it seems it must be part of the definition of an attack spell that it cannot be harmless)

So though you take penalties to attack (concealment) with Obscuring Mist, it does you no damage and does not cause you to make a save, and so no Corruption. A conjured flaming octopus will rip you a new one, but the damage is not directly caused by the spell, so no Corruption. Advanced Poison increases a poison save but doesn't force a save in and of itself and in reality doesn't even target a creature. Fear, negative levels, magical diseases and poisons, Sorcerous Blast, Web, Invoked Apocalypse, all do damage, cause a save, or can be resisted by SR. In addition, I reserve the right to rule that a spell that doesn't do damage, doesn't force a save and can't be resisted may count as an attack spell (probably depending on the flavour text--a spell that manipulates the environment no, but a spell that forcibly intrudes on a person probably yes). That covers all my bases.

As an aside, I homebrewed a bunch of witching sites once. One of the more interesting ones was a site that at certain times would cause any spell cast to gain the Corrupted template whether the caster had the template or not, or even whether the caster *wanted* it. I basically had Corrupted apply to any spell that had either a target or included a creature in its area, so that I could include innocent healing spells as sources of Corruption. I even had it apply to spell-like abilities.

Tiburon, the condition is sufficient for me because if it was not a hostile action, it would not require a save. To me, that's sufficient to define as an attack spell. And yes, I would include Charm as an attack spell. If Charm just targeted yourself and gave you a +20 Charisma bonus, then it wouldn't be an attack spell. It could be used for nefarious purposes, certainly, but it and of itself would not be an attack. However, it targets someone directly, mucking about with someone's free will which to me definitely constitutes an attack, even if it *merely* makes your target more friendly towards you.

However, I take as my muse page 207 of the AE book: "Special Spell Effects." "Some spells refer to attacking. All offensive combat actions, even those that don't damage opponents, are considered attacks. All spells that opponents resist with saving throws, that deal damage, or that otherwise harm or hamper subjects are attacks." Granted the last part of the sentence is a trifle vague, but taking the first two conditions and adding SR as another condition is sufficient for me. YMMV.

As for the attack roll suggestion, it was merely an option, and as can be seen, not one I would take. I presented it for completeness and possibly devil's-advocateness, not because I recommended it.