diff --git a/flang/include/flang/Semantics/tools.h b/flang/include/flang/Semantics/tools.h
index f0eb82eebefa3..da10969ebc702 100644
--- a/flang/include/flang/Semantics/tools.h
+++ b/flang/include/flang/Semantics/tools.h
@@ -212,6 +212,16 @@ inline bool IsCUDADeviceContext(const Scope *scope) {
   return false;
 }
 
+inline bool HasCUDAAttr(const Symbol &sym) {
+  if (const auto *details{
+          sym.GetUltimate().detailsIf<semantics::ObjectEntityDetails>()}) {
+    if (details->cudaDataAttr()) {
+      return true;
+    }
+  }
+  return false;
+}
+
 const Scope *FindCUDADeviceContext(const Scope *);
 std::optional<common::CUDADataAttr> GetCUDADataAttr(const Symbol *);
 
diff --git a/flang/lib/Lower/Allocatable.cpp b/flang/lib/Lower/Allocatable.cpp
index 09180518ea41d..42e78fc96e444 100644
--- a/flang/lib/Lower/Allocatable.cpp
+++ b/flang/lib/Lower/Allocatable.cpp
@@ -379,6 +379,9 @@ class AllocateStmtHelper {
   }
 
   void lowerAllocation(const Allocation &alloc) {
+    if (Fortran::semantics::HasCUDAAttr(alloc.getSymbol()))
+      TODO(loc, "Allocation of variable with CUDA attributes");
+
     fir::MutableBoxValue boxAddr =
         genMutableBoxValue(converter, loc, alloc.getAllocObj());