diff --git a/flang/include/flang/Lower/OpenACC.h b/flang/include/flang/Lower/OpenACC.h
--- a/flang/include/flang/Lower/OpenACC.h
+++ b/flang/include/flang/Lower/OpenACC.h
@@ -16,6 +16,7 @@
 namespace Fortran {
 namespace parser {
 struct OpenACCConstruct;
+struct OpenACCDeclarativeConstruct;
 } // namespace parser
 
 namespace lower {
@@ -28,6 +29,9 @@
 
 void genOpenACCConstruct(AbstractConverter &, pft::Evaluation &,
                          const parser::OpenACCConstruct &);
+void genOpenACCDeclarativeConstruct(
+    AbstractConverter &, pft::Evaluation &,
+    const parser::OpenACCDeclarativeConstruct &);
 
 } // namespace lower
 } // namespace Fortran
diff --git a/flang/include/flang/Lower/OpenMP.h b/flang/include/flang/Lower/OpenMP.h
--- a/flang/include/flang/Lower/OpenMP.h
+++ b/flang/include/flang/Lower/OpenMP.h
@@ -16,6 +16,7 @@
 namespace Fortran {
 namespace parser {
 struct OpenMPConstruct;
+struct OpenMPDeclarativeConstruct;
 } // namespace parser
 
 namespace lower {
@@ -28,6 +29,8 @@
 
 void genOpenMPConstruct(AbstractConverter &, pft::Evaluation &,
                         const parser::OpenMPConstruct &);
+void genOpenMPDeclarativeConstruct(AbstractConverter &, pft::Evaluation &,
+                                   const parser::OpenMPDeclarativeConstruct &);
 
 } // namespace lower
 } // namespace Fortran
diff --git a/flang/lib/Lower/Bridge.cpp b/flang/lib/Lower/Bridge.cpp
--- a/flang/lib/Lower/Bridge.cpp
+++ b/flang/lib/Lower/Bridge.cpp
@@ -1186,8 +1186,12 @@
     builder->restoreInsertionPoint(insertPt);
   }
 
-  void genFIR(const Fortran::parser::OpenACCDeclarativeConstruct &) {
-    TODO(toLocation(), "OpenACCDeclarativeConstruct lowering");
+  void genFIR(const Fortran::parser::OpenACCDeclarativeConstruct &accDecl) {
+    mlir::OpBuilder::InsertPoint insertPt = builder->saveInsertionPoint();
+    genOpenACCDeclarativeConstruct(*this, getEval(), accDecl);
+    for (Fortran::lower::pft::Evaluation &e : getEval().getNestedEvaluations())
+      genFIR(e);
+    builder->restoreInsertionPoint(insertPt);
   }
 
   void genFIR(const Fortran::parser::OpenMPConstruct &omp) {
@@ -1202,7 +1206,11 @@
   }
 
   void genFIR(const Fortran::parser::OpenMPDeclarativeConstruct &ompDecl) {
-    TODO(toLocation(), "OpenMPDeclarativeConstruct lowering");
+    mlir::OpBuilder::InsertPoint insertPt = builder->saveInsertionPoint();
+    genOpenMPDeclarativeConstruct(*this, getEval(), ompDecl);
+    for (Fortran::lower::pft::Evaluation &e : getEval().getNestedEvaluations())
+      genFIR(e);
+    builder->restoreInsertionPoint(insertPt);
   }
 
   /// Generate FIR for a SELECT CASE statement.
diff --git a/flang/lib/Lower/OpenACC.cpp b/flang/lib/Lower/OpenACC.cpp
--- a/flang/lib/Lower/OpenACC.cpp
+++ b/flang/lib/Lower/OpenACC.cpp
@@ -979,11 +979,6 @@
                   &standaloneConstruct) {
             genACC(converter, eval, standaloneConstruct);
           },
-          [&](const Fortran::parser::OpenACCRoutineConstruct
-                  &routineConstruct) {
-            TODO(converter.getCurrentLocation(),
-                 "OpenACC Routine construct not lowered yet!");
-          },
           [&](const Fortran::parser::OpenACCCacheConstruct &cacheConstruct) {
             TODO(converter.getCurrentLocation(),
                  "OpenACC Cache construct not lowered yet!");
@@ -998,3 +993,24 @@
       },
       accConstruct.u);
 }
+
+void Fortran::lower::genOpenACCDeclarativeConstruct(
+    Fortran::lower::AbstractConverter &converter,
+    Fortran::lower::pft::Evaluation &eval,
+    const Fortran::parser::OpenACCDeclarativeConstruct &accDeclConstruct) {
+
+  std::visit(
+      common::visitors{
+          [&](const Fortran::parser::OpenACCStandaloneDeclarativeConstruct
+                  &standaloneDeclarativeConstruct) {
+            TODO(converter.getCurrentLocation(),
+                 "OpenACC Standalone Declarative construct not lowered yet!");
+          },
+          [&](const Fortran::parser::OpenACCRoutineConstruct
+                  &routineConstruct) {
+            TODO(converter.getCurrentLocation(),
+                 "OpenACC Routine construct not lowered yet!");
+          },
+      },
+      accDeclConstruct.u);
+}
diff --git a/flang/lib/Lower/OpenMP.cpp b/flang/lib/Lower/OpenMP.cpp
--- a/flang/lib/Lower/OpenMP.cpp
+++ b/flang/lib/Lower/OpenMP.cpp
@@ -633,3 +633,35 @@
       },
       ompConstruct.u);
 }
+
+void Fortran::lower::genOpenMPDeclarativeConstruct(
+    Fortran::lower::AbstractConverter &converter,
+    Fortran::lower::pft::Evaluation &eval,
+    const Fortran::parser::OpenMPDeclarativeConstruct &ompDeclConstruct) {
+
+  std::visit(
+      common::visitors{
+          [&](const Fortran::parser::OpenMPDeclarativeAllocate
+                  &declarativeAllocate) {
+            TODO(converter.getCurrentLocation(), "OpenMPDeclarativeAllocate");
+          },
+          [&](const Fortran::parser::OpenMPDeclareReductionConstruct
+                  &declareReductionConstruct) {
+            TODO(converter.getCurrentLocation(),
+                 "OpenMPDeclareReductionConstruct");
+          },
+          [&](const Fortran::parser::OpenMPDeclareSimdConstruct
+                  &declareSimdConstruct) {
+            TODO(converter.getCurrentLocation(), "OpenMPDeclareSimdConstruct");
+          },
+          [&](const Fortran::parser::OpenMPDeclareTargetConstruct
+                  &declareTargetConstruct) {
+            TODO(converter.getCurrentLocation(),
+                 "OpenMPDeclareTargetConstruct");
+          },
+          [&](const Fortran::parser::OpenMPThreadprivate &threadprivate) {
+            TODO(converter.getCurrentLocation(), "OpenMPThreadprivate");
+          },
+      },
+      ompDeclConstruct.u);
+}
diff --git a/flang/test/Lower/OpenACC/Todo/acc-declare.f90 b/flang/test/Lower/OpenACC/Todo/acc-declare.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/OpenACC/Todo/acc-declare.f90
@@ -0,0 +1,10 @@
+! This test checks lowering of OpenACC declare Directive.
+
+// RUN: not flang-new -fc1 -emit-fir -fopenacc %s 2>&1 | FileCheck %s
+
+program main
+  real, dimension(10) :: aa, bb
+
+  // CHECK: not yet implemented: OpenACC Standalone Declarative construct
+  !$acc declare present(aa, bb)
+end
diff --git a/flang/test/Lower/OpenACC/Todo/acc-routine.f90 b/flang/test/Lower/OpenACC/Todo/acc-routine.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/OpenACC/Todo/acc-routine.f90
@@ -0,0 +1,12 @@
+! This test checks lowering of OpenACC routine Directive.
+
+// RUN: not flang-new -fc1 -emit-fir -fopenacc %s 2>&1 | FileCheck %s
+
+program main
+  // CHECK: not yet implemented: OpenACC Routine construct not lowered yet!
+  !$acc routine(sub) seq
+contains
+  subroutine sub(a)
+    real :: a(:)
+  end
+end
diff --git a/flang/test/Lower/OpenMP/Todo/omp-declarative-allocate.f90 b/flang/test/Lower/OpenMP/Todo/omp-declarative-allocate.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/OpenMP/Todo/omp-declarative-allocate.f90
@@ -0,0 +1,10 @@
+! This test checks lowering of OpenMP allocate Directive.
+
+// RUN: not flang-new -fc1 -emit-fir -fopenmp %s 2>&1 | FileCheck %s
+
+program main
+  integer :: x, y
+
+  // CHECK: not yet implemented: OpenMPDeclarativeAllocate
+  !$omp allocate(x, y)
+end
diff --git a/flang/test/Lower/OpenMP/Todo/omp-declare-reduction.f90 b/flang/test/Lower/OpenMP/Todo/omp-declare-reduction.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/OpenMP/Todo/omp-declare-reduction.f90
@@ -0,0 +1,10 @@
+! This test checks lowering of OpenMP declare reduction Directive.
+
+// RUN: not flang-new -fc1 -emit-fir -fopenmp %s 2>&1 | FileCheck %s
+
+subroutine declare_red()
+  integer :: my_var
+  // CHECK: not yet implemented: OpenMPDeclareReductionConstruct
+  !$omp declare reduction (my_red : integer : omp_out = omp_in) initializer (omp_priv = 0)
+  my_var = 0
+end subroutine declare_red
diff --git a/flang/test/Lower/OpenMP/Todo/omp-declare-simd.f90 b/flang/test/Lower/OpenMP/Todo/omp-declare-simd.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/OpenMP/Todo/omp-declare-simd.f90
@@ -0,0 +1,11 @@
+! This test checks lowering of OpenMP declare simd Directive.
+
+// RUN: not flang-new -fc1 -emit-fir -fopenmp %s 2>&1 | FileCheck %s
+
+subroutine sub(x, y)
+  real, intent(inout) :: x, y
+
+  // CHECK: not yet implemented: OpenMPDeclareSimdConstruct
+  !$omp declare simd(sub) aligned(x)
+  x = 3.14 + y
+end
diff --git a/flang/test/Lower/OpenMP/Todo/omp-declare-target.f90 b/flang/test/Lower/OpenMP/Todo/omp-declare-target.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/OpenMP/Todo/omp-declare-target.f90
@@ -0,0 +1,12 @@
+! This test checks lowering of OpenMP declare target Directive.
+
+// RUN: not flang-new -fc1 -emit-fir -fopenmp %s 2>&1 | FileCheck %s
+
+module mod1
+contains
+  subroutine sub()
+    integer :: x, y
+    // CHECK: not yet implemented: OpenMPDeclareTargetConstruct
+    !$omp declare target
+  end
+end module
diff --git a/flang/test/Lower/OpenMP/Todo/omp-threadprivate.f90 b/flang/test/Lower/OpenMP/Todo/omp-threadprivate.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Lower/OpenMP/Todo/omp-threadprivate.f90
@@ -0,0 +1,10 @@
+! This test checks lowering of OpenMP threadprivate Directive.
+
+// RUN: not flang-new -fc1 -emit-fir -fopenmp %s 2>&1 | FileCheck %s
+
+program main
+  integer, save :: x, y
+
+// CHECK: not yet implemented: OpenMPThreadprivate
+  !$omp threadprivate(x, y)
+end