I'm curious; do golf cart manufacturers provide attached points in the golf cart’s structure to attach seat belts?

Golf carts aren't designed for children, period.
You must either hold them or sit on each side of them or don't take them!
People drive cars stupidly also.

but my question is, are seat belt attached points provided?

Belts can be installed at different attachment points depending on the golf car. The belts have to meet FMVSS 209 which doesn't require a specific anchorage point it requires a certain belt strength. There are plenty of dealers who will install them around the country and in fact are very common. The comment from the person who suggests using a child as an airbag is absolutely frightening and indicates Peachtree isn't providing their citizens with all the information.

Read FMVSS 210 for anchorage details and design requirements. This standard is only for passenger cars and above. I wonder if cart manufacturers are required to observe this.

The standard followed when attaching restraints is under FMVSS 500 for Low Speed Vehicles. It requires only that the belts meet 209 not 210. One of the biggest reasons to have belts in golf cars is to prevent ejection injuries, which usually translate into a severe head injury. Preventing ejection would eliminate most golf car related injuries. Palm Desert has required belts on all golf cars for 13 years have they have virtually no safety problems. Peachtree Medivac'd four people in one month!

I'm aware of the reasons why.

I might be wrong be it appears that the subject standard is for vehicles that have a top speed of above 20 MPH. Those vehicles which are manufactured with those standards in mind will state so on the vehicle’s data plate or other informational material. Are you advocating retrofitting all existing carts to meet this standard?

Yes, the minimum speed is 20 mph, but if you use the golf car on a public roadway you should (actually by state law in some states) meet FMVSS 500. If your on a public roadway what difference does it make if you're top speed is 20 mph or 15? NHSTA is very clear on this that this standard is NOT meant to indicate that safety equipment is not necessary for vehicles that don't go over 20 mph. They simply wanted to avoid regulating golf cars which are meant for the golf course. But if you are using the cars on public roads, which they were not designed for (read the warnings), you better have the safety equipment. It's up to the state or local communities to set forth the minimum standards and prudent communities are requiring at least belts. It costs $50 to install belts.

Well heck, this is a slam dunk for you as PTC code Sec. 78-91. already acknowledges 49 CFR Section 571.500 which requires seatbelts among other safety features much like the subject. Get them to enforce what's already in the book. I sure hope PTC is prepared to deal with a lot upset citizens that find their carts are no longer allowed to operate in the city. Good Luck!!!

then what supposedly should children seat in golf carts? I'm a bit confused here, since safety is a factor, I think putting seat belt is a great idea. (chilton manual)