Hi,
By default, you can add content by sending e-mail to discussion boards, announcements, and calendar lists, if incoming e-mail is enabled on your site. Tasks, project tasks, and issue-tracking lists can send e-mail to people when items are assigned to them, if outgoing mail is enabled for the site. Other lists can be enabled by your administrator with a custom solution such as an e-mail handler.
For more information about create a list, please refer to the following article:
Create a list
http://office.microsoft.com/en-us/help/HA100992481033.aspx
Hope this helps.
Rock Wang
Rock Wang– MSFT