diff --git a/openmp/libomptarget/plugins/CMakeLists.txt b/openmp/libomptarget/plugins/CMakeLists.txt
--- a/openmp/libomptarget/plugins/CMakeLists.txt
+++ b/openmp/libomptarget/plugins/CMakeLists.txt
@@ -1,15 +1,17 @@
 ##===----------------------------------------------------------------------===##
-# 
+#
 # Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 # See https://llvm.org/LICENSE.txt for license information.
 # SPDX-License-Identifier: Apache-2.0 WITH LLVM-exception
-# 
+#
 ##===----------------------------------------------------------------------===##
 #
 # Build plugins for the user system if available.
 #
 ##===----------------------------------------------------------------------===##
 
+add_subdirectory(common)
+
 # void build_generic_elf64(string tmachine, string tmachine_name, string tmachine_libname, string elf_machine_id);
 # - build a plugin for an ELF based generic 64-bit target based on libffi.
 # - tmachine: name of the machine processor as used in the cmake build system.
@@ -19,41 +21,42 @@
 if(CMAKE_SYSTEM_PROCESSOR MATCHES "${tmachine}$")
   if(LIBOMPTARGET_DEP_LIBELF_FOUND)
     if(LIBOMPTARGET_DEP_LIBFFI_FOUND)
-    
+
       libomptarget_say("Building ${tmachine_name} offloading plugin.")
-    
+
       include_directories(${LIBOMPTARGET_DEP_LIBFFI_INCLUDE_DIR})
       include_directories(${LIBOMPTARGET_DEP_LIBELF_INCLUDE_DIR})
-      
+
       # Define macro to be used as prefix of the runtime messages for this target.
       add_definitions("-DTARGET_NAME=${tmachine_name}")
-      
+
       # Define macro with the ELF ID for this target.
       add_definitions("-DTARGET_ELF_ID=${elf_machine_id}")
-    
-      add_library("omptarget.rtl.${tmachine_libname}" SHARED 
+
+      add_library("omptarget.rtl.${tmachine_libname}" SHARED
         ${CMAKE_CURRENT_SOURCE_DIR}/../generic-elf-64bit/src/rtl.cpp)
-        
+
       # Install plugin under the lib destination folder.
-      install(TARGETS "omptarget.rtl.${tmachine_libname}" 
+      install(TARGETS "omptarget.rtl.${tmachine_libname}"
         LIBRARY DESTINATION "${OPENMP_INSTALL_LIBDIR}")
-        
+
       target_link_libraries(
         "omptarget.rtl.${tmachine_libname}"
-        ${LIBOMPTARGET_DEP_LIBFFI_LIBRARIES} 
+        elf_common
+        ${LIBOMPTARGET_DEP_LIBFFI_LIBRARIES}
         ${LIBOMPTARGET_DEP_LIBELF_LIBRARIES}
         dl
         "-Wl,--version-script=${CMAKE_CURRENT_SOURCE_DIR}/../exports")
-    
+
       list(APPEND LIBOMPTARGET_TESTED_PLUGINS
         "omptarget.rtl.${tmachine_libname}")
 
       # Report to the parent scope that we are building a plugin.
-      set(LIBOMPTARGET_SYSTEM_TARGETS 
+      set(LIBOMPTARGET_SYSTEM_TARGETS
         "${LIBOMPTARGET_SYSTEM_TARGETS} ${tmachine_triple}" PARENT_SCOPE)
       set(LIBOMPTARGET_TESTED_PLUGINS
         "${LIBOMPTARGET_TESTED_PLUGINS}" PARENT_SCOPE)
-      
+
     else(LIBOMPTARGET_DEP_LIBFFI_FOUND)
       libomptarget_say("Not building ${tmachine_name} offloading plugin: libffi dependency not found.")
     endif(LIBOMPTARGET_DEP_LIBFFI_FOUND)
diff --git a/openmp/libomptarget/plugins/amdgpu/CMakeLists.txt b/openmp/libomptarget/plugins/amdgpu/CMakeLists.txt
--- a/openmp/libomptarget/plugins/amdgpu/CMakeLists.txt
+++ b/openmp/libomptarget/plugins/amdgpu/CMakeLists.txt
@@ -73,6 +73,7 @@
 target_link_libraries(
   omptarget.rtl.amdgpu
   PRIVATE
+  elf_common
   hsa-runtime64::hsa-runtime64
   pthread dl elf
   "-Wl,--version-script=${CMAKE_CURRENT_SOURCE_DIR}/../exports"
diff --git a/openmp/libomptarget/plugins/amdgpu/src/rtl.cpp b/openmp/libomptarget/plugins/amdgpu/src/rtl.cpp
--- a/openmp/libomptarget/plugins/amdgpu/src/rtl.cpp
+++ b/openmp/libomptarget/plugins/amdgpu/src/rtl.cpp
@@ -91,7 +91,7 @@
   {}
 #endif
 
-#include "../../common/elf_common.c"
+#include "elf_common.h"
 
 /// Keep entries table per device
 struct FuncOrGblEntryTy {
diff --git a/openmp/libomptarget/plugins/common/CMakeLists.txt b/openmp/libomptarget/plugins/common/CMakeLists.txt
new file mode 100644
--- /dev/null
+++ b/openmp/libomptarget/plugins/common/CMakeLists.txt
@@ -0,0 +1,13 @@
+##===----------------------------------------------------------------------===##
+#
+# Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
+# See https://llvm.org/LICENSE.txt for license information.
+# SPDX-License-Identifier: Apache-2.0 WITH LLVM-exception
+#
+##===----------------------------------------------------------------------===##
+#
+# Common parts which can be used by all plugins
+#
+##===----------------------------------------------------------------------===##
+
+add_subdirectory(elf_common)
diff --git a/openmp/libomptarget/plugins/common/elf_common/CMakeLists.txt b/openmp/libomptarget/plugins/common/elf_common/CMakeLists.txt
new file mode 100644
--- /dev/null
+++ b/openmp/libomptarget/plugins/common/elf_common/CMakeLists.txt
@@ -0,0 +1,15 @@
+##===----------------------------------------------------------------------===##
+#
+# Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
+# See https://llvm.org/LICENSE.txt for license information.
+# SPDX-License-Identifier: Apache-2.0 WITH LLVM-exception
+#
+##===----------------------------------------------------------------------===##
+#
+# Common ELF functionality for target plugins
+#
+##===----------------------------------------------------------------------===##
+
+add_library(elf_common INTERFACE)
+
+target_include_directories(elf_common INTERFACE ${CMAKE_CURRENT_SOURCE_DIR})
diff --git a/openmp/libomptarget/plugins/common/elf_common.c b/openmp/libomptarget/plugins/common/elf_common/elf_common.h
rename from openmp/libomptarget/plugins/common/elf_common.c
rename to openmp/libomptarget/plugins/common/elf_common/elf_common.h
--- a/openmp/libomptarget/plugins/common/elf_common.c
+++ b/openmp/libomptarget/plugins/common/elf_common/elf_common.h
@@ -1,4 +1,4 @@
-//===-- elf_common.c - Common ELF functionality -------------------*- C -*-===//
+//===-- elf_common.h - Common ELF functionality -------------------*- C -*-===//
 //
 // Part of the LLVM Project, under the Apache License v2.0 with LLVM Exceptions.
 // See https://llvm.org/LICENSE.txt for license information.
@@ -14,7 +14,7 @@
 //===----------------------------------------------------------------------===//
 
 #if !(defined(_OMPTARGET_DEBUG_H))
-#error Include elf_common.c in the plugin source AFTER Debug.h has\
+#error Include elf_common.h in the plugin source AFTER Debug.h has\
  been included.
 #endif
 
@@ -23,7 +23,7 @@
 
 // Check whether an image is valid for execution on target_id
 static inline int32_t elf_check_machine(__tgt_device_image *image,
-    uint16_t target_id) {
+                                        uint16_t target_id) {
 
   // Is the library version incompatible with the header file?
   if (elf_version(EV_CURRENT) == EV_NONE) {
diff --git a/openmp/libomptarget/plugins/cuda/CMakeLists.txt b/openmp/libomptarget/plugins/cuda/CMakeLists.txt
--- a/openmp/libomptarget/plugins/cuda/CMakeLists.txt
+++ b/openmp/libomptarget/plugins/cuda/CMakeLists.txt
@@ -37,6 +37,7 @@
 install(TARGETS omptarget.rtl.cuda LIBRARY DESTINATION "${OPENMP_INSTALL_LIBDIR}")
 
 target_link_libraries(omptarget.rtl.cuda
+  elf_common
   ${LIBOMPTARGET_DEP_CUDA_DRIVER_LIBRARIES}
   ${LIBOMPTARGET_DEP_LIBELF_LIBRARIES}
   "-Wl,--version-script=${CMAKE_CURRENT_SOURCE_DIR}/../exports"
diff --git a/openmp/libomptarget/plugins/cuda/src/rtl.cpp b/openmp/libomptarget/plugins/cuda/src/rtl.cpp
--- a/openmp/libomptarget/plugins/cuda/src/rtl.cpp
+++ b/openmp/libomptarget/plugins/cuda/src/rtl.cpp
@@ -58,7 +58,7 @@
   } while (false)
 #endif // OMPTARGET_DEBUG
 
-#include "../../common/elf_common.c"
+#include "elf_common.h"
 
 /// Keep entries table per device.
 struct FuncOrGblEntryTy {
diff --git a/openmp/libomptarget/plugins/generic-elf-64bit/src/rtl.cpp b/openmp/libomptarget/plugins/generic-elf-64bit/src/rtl.cpp
--- a/openmp/libomptarget/plugins/generic-elf-64bit/src/rtl.cpp
+++ b/openmp/libomptarget/plugins/generic-elf-64bit/src/rtl.cpp
@@ -34,7 +34,7 @@
 #define TARGET_ELF_ID 0
 #endif
 
-#include "../../common/elf_common.c"
+#include "elf_common.h"
 
 #define NUMBER_OF_DEVICES 4
 #define OFFLOADSECTIONNAME "omp_offloading_entries"
diff --git a/openmp/libomptarget/plugins/ve/CMakeLists.txt b/openmp/libomptarget/plugins/ve/CMakeLists.txt
--- a/openmp/libomptarget/plugins/ve/CMakeLists.txt
+++ b/openmp/libomptarget/plugins/ve/CMakeLists.txt
@@ -36,6 +36,7 @@
 
   target_link_libraries(
     "omptarget.rtl.${tmachine_libname}"
+    elf_common
     ${LIBOMPTARGET_DEP_LIBFFI_LIBRARIES}
     ${LIBOMPTARGET_DEP_LIBELF_LIBRARIES}
     ${additional_libs}
diff --git a/openmp/libomptarget/plugins/ve/src/rtl.cpp b/openmp/libomptarget/plugins/ve/src/rtl.cpp
--- a/openmp/libomptarget/plugins/ve/src/rtl.cpp
+++ b/openmp/libomptarget/plugins/ve/src/rtl.cpp
@@ -36,7 +36,7 @@
 #define TARGET_ELF_ID 0
 #endif
 
-#include "../../common/elf_common.c"
+#include "elf_common.h"
 
 struct DynLibTy {
   char *FileName;