diff --git a/flang/test/Lower/OpenMP/declare-target-data.f90 b/flang/test/Lower/OpenMP/declare-target-data.f90
new file mode 100644
index 0000000000000..e74f84719b712
--- /dev/null
+++ b/flang/test/Lower/OpenMP/declare-target-data.f90
@@ -0,0 +1,72 @@
+!RUN: %flang_fc1 -emit-hlfir -fopenmp %s -o - | FileCheck %s 
+!RUN: %flang_fc1 -emit-hlfir -fopenmp -fopenmp-is-target-device %s -o - | FileCheck %s
+
+module test_0
+    implicit none
+
+!CHECK-DAG: fir.global @_QMtest_0Edata_int {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (link)>} : i32
+INTEGER :: data_int = 10
+!$omp declare target link(data_int)
+
+!CHECK-DAG: fir.global @_QMtest_0Earray_1d({{.*}}) {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (link)>} : !fir.array<3xi32>
+INTEGER :: array_1d(3) = (/1,2,3/)
+!$omp declare target link(array_1d)
+
+!CHECK-DAG: fir.global @_QMtest_0Earray_2d({{.*}}) {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (link)>} : !fir.array<2x2xi32> 
+INTEGER :: array_2d(2,2) = reshape((/1,2,3,4/), (/2,2/))
+!$omp declare target link(array_2d)
+
+!CHECK-DAG: fir.global @_QMtest_0Ept1 {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (link)>} : !fir.box<!fir.ptr<i32>>
+INTEGER, POINTER :: pt1
+!$omp declare target link(pt1)
+
+!CHECK-DAG: fir.global @_QMtest_0Ept2_tar {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (link)>} target : i32
+INTEGER, TARGET :: pt2_tar = 5 
+!$omp declare target link(pt2_tar)
+
+!CHECK-DAG: fir.global @_QMtest_0Ept2 {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (link)>} : !fir.box<!fir.ptr<i32>>
+INTEGER, POINTER :: pt2 => pt2_tar
+!$omp declare target link(pt2)
+
+!CHECK-DAG: fir.global @_QMtest_0Edata_int_to {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>} : i32
+INTEGER :: data_int_to = 5
+!$omp declare target to(data_int_to)
+
+!CHECK-DAG: fir.global @_QMtest_0Edata_int_clauseless {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>} : i32
+INTEGER :: data_int_clauseless = 1
+!$omp declare target(data_int_clauseless)
+
+!CHECK-DAG: fir.global @_QMtest_0Edata_extended_to_1 {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>} : f32
+!CHECK-DAG: fir.global @_QMtest_0Edata_extended_to_2 {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>} : f32
+REAL :: data_extended_to_1 = 2
+REAL :: data_extended_to_2 = 3
+!$omp declare target to(data_extended_to_1, data_extended_to_2)
+
+!CHECK-DAG: fir.global @_QMtest_0Edata_extended_link_1 {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (link)>} : f32
+!CHECK-DAG: fir.global @_QMtest_0Edata_extended_link_2 {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (link)>} : f32
+REAL :: data_extended_link_1 = 2
+REAL :: data_extended_link_2 = 3
+!$omp declare target link(data_extended_link_1, data_extended_link_2)
+
+contains
+end module test_0
+
+PROGRAM commons
+    !CHECK-DAG: fir.global @numbers_ {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>} : tuple<f32, f32> {
+    REAL :: one = 1
+    REAL :: two = 2
+    COMMON /numbers/ one, two
+    !$omp declare target(/numbers/)
+    
+    !CHECK-DAG: fir.global @numbers_link_ {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (link)>} : tuple<f32, f32> {
+    REAL :: one_link = 1
+    REAL :: two_link = 2
+    COMMON /numbers_link/ one_link, two_link
+    !$omp declare target link(/numbers_link/)
+
+    !CHECK-DAG: fir.global @numbers_to_ {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>} : tuple<f32, f32> {
+    REAL :: one_to = 1
+    REAL :: two_to = 2
+    COMMON /numbers_to/ one_to, two_to
+    !$omp declare target to(/numbers_to/)
+END
diff --git a/flang/test/Lower/OpenMP/declare-target-func-and-subr.f90 b/flang/test/Lower/OpenMP/declare-target-func-and-subr.f90
new file mode 100644
index 0000000000000..a5cdfca844807
--- /dev/null
+++ b/flang/test/Lower/OpenMP/declare-target-func-and-subr.f90
@@ -0,0 +1,110 @@
+!RUN: %flang_fc1 -emit-hlfir -fopenmp %s -o - | FileCheck %s --check-prefixes ALL,HOST
+!RUN: %flang_fc1 -emit-hlfir -fopenmp -fopenmp-is-device %s -o - | FileCheck %s --check-prefixes ALL,DEVICE
+
+! Check specification valid forms of declare target with functions 
+! utilising device_type and to clauses as well as the default 
+! zero clause declare target
+
+! DEVICE-LABEL: func.func @_QPfunc_t_device()
+! DEVICE-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}
+FUNCTION FUNC_T_DEVICE() RESULT(I)
+!$omp declare target to(FUNC_T_DEVICE) device_type(nohost)
+    INTEGER :: I
+    I = 1
+END FUNCTION FUNC_T_DEVICE
+
+! HOST-LABEL: func.func @_QPfunc_t_host()
+! HOST-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (host), capture_clause = (to)>{{.*}}
+FUNCTION FUNC_T_HOST() RESULT(I)
+!$omp declare target to(FUNC_T_HOST) device_type(host)
+    INTEGER :: I
+    I = 1
+END FUNCTION FUNC_T_HOST
+
+! ALL-LABEL: func.func @_QPfunc_t_any()
+! ALL-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+FUNCTION FUNC_T_ANY() RESULT(I)
+!$omp declare target to(FUNC_T_ANY) device_type(any)
+    INTEGER :: I
+    I = 1
+END FUNCTION FUNC_T_ANY
+
+! ALL-LABEL: func.func @_QPfunc_default_t_any()
+! ALL-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+FUNCTION FUNC_DEFAULT_T_ANY() RESULT(I)
+!$omp declare target to(FUNC_DEFAULT_T_ANY)
+    INTEGER :: I
+    I = 1
+END FUNCTION FUNC_DEFAULT_T_ANY
+
+! ALL-LABEL: func.func @_QPfunc_default_any()
+! ALL-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+FUNCTION FUNC_DEFAULT_ANY() RESULT(I)
+!$omp declare target
+    INTEGER :: I
+    I = 1
+END FUNCTION FUNC_DEFAULT_ANY
+
+! ALL-LABEL: func.func @_QPfunc_default_extendedlist()
+! ALL-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+FUNCTION FUNC_DEFAULT_EXTENDEDLIST() RESULT(I)
+!$omp declare target(FUNC_DEFAULT_EXTENDEDLIST)
+    INTEGER :: I
+    I = 1
+END FUNCTION FUNC_DEFAULT_EXTENDEDLIST
+
+!! -----
+
+! Check specification valid forms of declare target with subroutines 
+! utilising device_type and to clauses as well as the default 
+! zero clause declare target
+
+! DEVICE-LABEL: func.func @_QPsubr_t_device()
+! DEVICE-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}
+SUBROUTINE SUBR_T_DEVICE()
+!$omp declare target to(SUBR_T_DEVICE) device_type(nohost)
+END
+
+! HOST-LABEL: func.func @_QPsubr_t_host()
+! HOST-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (host), capture_clause = (to)>{{.*}}
+SUBROUTINE SUBR_T_HOST()
+!$omp declare target to(SUBR_T_HOST) device_type(host)
+END
+
+! ALL-LABEL: func.func @_QPsubr_t_any()
+! ALL-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+SUBROUTINE SUBR_T_ANY()
+!$omp declare target to(SUBR_T_ANY) device_type(any)
+END
+
+! ALL-LABEL: func.func @_QPsubr_default_t_any()
+! ALL-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+SUBROUTINE SUBR_DEFAULT_T_ANY()
+!$omp declare target to(SUBR_DEFAULT_T_ANY)
+END
+
+! ALL-LABEL: func.func @_QPsubr_default_any()
+! ALL-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+SUBROUTINE SUBR_DEFAULT_ANY()
+!$omp declare target
+END
+
+! ALL-LABEL: func.func @_QPsubr_default_extendedlist()
+! ALL-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+SUBROUTINE SUBR_DEFAULT_EXTENDEDLIST()
+!$omp declare target(SUBR_DEFAULT_EXTENDEDLIST)
+END
+
+!! -----
+
+! DEVICE-LABEL: func.func @_QPrecursive_declare_target
+! DEVICE-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}
+RECURSIVE FUNCTION RECURSIVE_DECLARE_TARGET(INCREMENT) RESULT(K)
+!$omp declare target to(RECURSIVE_DECLARE_TARGET) device_type(nohost)
+    INTEGER :: INCREMENT, K
+    IF (INCREMENT == 10) THEN
+        K = INCREMENT
+    ELSE
+        K = RECURSIVE_DECLARE_TARGET(INCREMENT + 1)
+    END IF
+END FUNCTION RECURSIVE_DECLARE_TARGET
diff --git a/flang/test/Lower/OpenMP/declare-target-implicit-func-and-subr-cap.f90 b/flang/test/Lower/OpenMP/declare-target-implicit-func-and-subr-cap.f90
new file mode 100644
index 0000000000000..df81c43a2fe69
--- /dev/null
+++ b/flang/test/Lower/OpenMP/declare-target-implicit-func-and-subr-cap.f90
@@ -0,0 +1,218 @@
+!RUN: %flang_fc1 -emit-hlfir -fopenmp %s -o - | FileCheck %s
+!RUN: %flang_fc1 -emit-hlfir -fopenmp -fopenmp-is-target-device %s -o - | FileCheck %s  --check-prefix=DEVICE
+!RUN: bbc -emit-hlfir -fopenmp %s -o - | FileCheck %s
+!RUN: bbc -emit-hlfir -fopenmp -fopenmp-is-target-device %s -o - | FileCheck %s --check-prefix=DEVICE
+
+! CHECK-LABEL: func.func @_QPimplicitly_captured
+! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}}
+function implicitly_captured(toggle) result(k)
+   integer :: i, j, k
+   logical :: toggle
+   i = 10
+   j = 5
+   if (toggle) then
+      k = i
+   else
+      k = j
+   end if
+end function implicitly_captured
+
+
+! CHECK-LABEL: func.func @_QPtarget_function
+! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}}
+function target_function(toggle) result(i)
+!$omp declare target
+   integer :: i
+   logical :: toggle
+   i = implicitly_captured(toggle)
+end function target_function
+
+!! -----
+
+! CHECK-LABEL: func.func @_QPimplicitly_captured_twice
+! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}}
+function implicitly_captured_twice() result(k)
+   integer :: i
+   i = 10
+   k = i
+end function implicitly_captured_twice
+
+! CHECK-LABEL: func.func @_QPtarget_function_twice_host
+! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (host), capture_clause = (to)>{{.*}}}
+function target_function_twice_host() result(i)
+!$omp declare target to(target_function_twice_host) device_type(host)
+   integer :: i
+   i = implicitly_captured_twice()
+end function target_function_twice_host
+
+! DEVICE-LABEL: func.func @_QPtarget_function_twice_device
+! DEVICE-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}}
+function target_function_twice_device() result(i)
+!$omp declare target to(target_function_twice_device) device_type(nohost)
+   integer :: i
+   i = implicitly_captured_twice()
+end function target_function_twice_device
+
+!! -----
+
+! DEVICE-LABEL: func.func @_QPimplicitly_captured_nest
+! DEVICE-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}}
+function implicitly_captured_nest() result(k)
+   integer :: i
+   i = 10
+   k = i
+end function implicitly_captured_nest
+
+! DEVICE-LABEL: func.func @_QPimplicitly_captured_one
+! DEVICE-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to){{.*}}}
+function implicitly_captured_one() result(k)
+   k = implicitly_captured_nest()
+end function implicitly_captured_one
+
+! DEVICE-LABEL: func.func @_QPimplicitly_captured_two
+! DEVICE-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}}
+function implicitly_captured_two() result(k)
+   integer :: i
+   i = 10
+   k = i
+end function implicitly_captured_two
+
+! DEVICE-LABEL: func.func @_QPtarget_function_test
+! DEVICE-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}}
+function target_function_test() result(j)
+!$omp declare target to(target_function_test) device_type(nohost)
+   integer :: i, j
+   i = implicitly_captured_one()
+   j = implicitly_captured_two() + i
+end function target_function_test
+
+!! -----
+
+! CHECK-LABEL: func.func @_QPimplicitly_captured_nest_twice
+! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}}
+function implicitly_captured_nest_twice() result(k)
+   integer :: i
+   i = 10
+   k = i
+end function implicitly_captured_nest_twice
+
+! CHECK-LABEL: func.func @_QPimplicitly_captured_one_twice
+! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}}
+function implicitly_captured_one_twice() result(k)
+   k = implicitly_captured_nest_twice()
+end function implicitly_captured_one_twice
+
+! CHECK-LABEL: func.func @_QPimplicitly_captured_two_twice
+! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}}
+function implicitly_captured_two_twice() result(k)
+   integer :: i
+   i = 10
+   k = i
+end function implicitly_captured_two_twice
+
+! DEVICE-LABEL: func.func @_QPtarget_function_test_device
+! DEVICE-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}}
+function target_function_test_device() result(j)
+   !$omp declare target to(target_function_test_device) device_type(nohost)
+   integer :: i, j
+   i = implicitly_captured_one_twice()
+   j = implicitly_captured_two_twice() + i
+end function target_function_test_device
+
+! CHECK-LABEL: func.func @_QPtarget_function_test_host
+! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (host), capture_clause = (to)>{{.*}}}
+function target_function_test_host() result(j)
+   !$omp declare target to(target_function_test_host) device_type(host)
+   integer :: i, j
+   i = implicitly_captured_one_twice()
+   j = implicitly_captured_two_twice() + i
+end function target_function_test_host
+
+!! -----
+
+! DEVICE-LABEL: func.func @_QPimplicitly_captured_with_dev_type_recursive
+! DEVICE-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}}
+recursive function implicitly_captured_with_dev_type_recursive(increment) result(k)
+!$omp declare target to(implicitly_captured_with_dev_type_recursive) device_type(host)
+   integer :: increment, k
+   if (increment == 10) then
+      k = increment
+   else
+      k = implicitly_captured_with_dev_type_recursive(increment + 1)
+   end if
+end function implicitly_captured_with_dev_type_recursive
+
+! DEVICE-LABEL: func.func @_QPtarget_function_with_dev_type_recurse
+! DEVICE-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}}
+function target_function_with_dev_type_recurse() result(i)
+!$omp declare target to(target_function_with_dev_type_recurse) device_type(nohost)
+   integer :: i
+   i = implicitly_captured_with_dev_type_recursive(0)
+end function target_function_with_dev_type_recurse
+
+!! -----
+
+module test_module
+contains
+! CHECK-LABEL: func.func @_QMtest_modulePimplicitly_captured_nest_twice
+! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}}
+   function implicitly_captured_nest_twice() result(i)
+      integer :: i
+      i = 10
+   end function implicitly_captured_nest_twice
+
+! CHECK-LABEL: func.func @_QMtest_modulePimplicitly_captured_one_twice
+! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}}
+   function implicitly_captured_one_twice() result(k)
+      !$omp declare target to(implicitly_captured_one_twice) device_type(host)
+      k = implicitly_captured_nest_twice()
+   end function implicitly_captured_one_twice
+
+! DEVICE-LABEL: func.func @_QMtest_modulePimplicitly_captured_two_twice
+! DEVICE-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}}
+   function implicitly_captured_two_twice() result(y)
+      integer :: y
+      y = 5
+   end function implicitly_captured_two_twice
+
+! DEVICE-LABEL: func.func @_QMtest_modulePtarget_function_test_device
+! DEVICE-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}}
+   function target_function_test_device() result(j)
+      !$omp declare target to(target_function_test_device) device_type(nohost)
+      integer :: i, j
+      i = implicitly_captured_one_twice()
+      j = implicitly_captured_two_twice() + i
+   end function target_function_test_device
+end module test_module
+
+!! -----
+
+program mb
+   interface
+      subroutine caller_recursive
+         !$omp declare target to(caller_recursive) device_type(nohost)
+      end subroutine
+
+      recursive subroutine implicitly_captured_recursive(increment)
+         integer :: increment
+      end subroutine
+   end interface
+end program
+
+! DEVICE-LABEL: func.func @_QPimplicitly_captured_recursive
+! DEVICE-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}}
+recursive subroutine implicitly_captured_recursive(increment)
+   integer :: increment
+   if (increment == 10) then
+      return
+   else
+      call implicitly_captured_recursive(increment + 1)
+   end if
+end subroutine
+
+! DEVICE-LABEL: func.func @_QPcaller_recursive
+! DEVICE-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}}
+subroutine caller_recursive
+!$omp declare target to(caller_recursive) device_type(nohost)
+   call implicitly_captured_recursive(0)
+end subroutine