I have been using this format
39.497304,-76.610296
I use a hand held GPS device from delorme and am very happy with it.
http://shop.delorme.com/OA_HTML/DELibeCCtp...;minisite=10020
I use the feature on this to plot the locations of every grave for my file. Link that with google maps so the site can be found again. Some cemeteries in my area are very large 50,000 burials or more, and I may have in many burials in each cemetery. Getting GPS for the enterance of a cemetery would make it difficult for other reseachers or family members to go to the grave with out a search.