diff --git a/flang/include/flang/Optimizer/Transforms/Passes.h b/flang/include/flang/Optimizer/Transforms/Passes.h
--- a/flang/include/flang/Optimizer/Transforms/Passes.h
+++ b/flang/include/flang/Optimizer/Transforms/Passes.h
@@ -73,6 +73,8 @@
 createAlgebraicSimplificationPass(const mlir::GreedyRewriteConfig &config);
 std::unique_ptr<mlir::Pass> createPolymorphicOpConversionPass();
 
+std::unique_ptr<mlir::Pass> createOMPFunctionFilteringPass();
+
 // declarative passes
 #define GEN_PASS_REGISTRATION
 #include "flang/Optimizer/Transforms/Passes.h.inc"
diff --git a/flang/include/flang/Optimizer/Transforms/Passes.td b/flang/include/flang/Optimizer/Transforms/Passes.td
--- a/flang/include/flang/Optimizer/Transforms/Passes.td
+++ b/flang/include/flang/Optimizer/Transforms/Passes.td
@@ -298,4 +298,13 @@
   let dependentDialects = [ "fir::FIROpsDialect" ];
 }
 
+def OMPFunctionFiltering : Pass<"omp-function-filtering"> {
+  let summary = "Filters out functions intended for the host when compiling "
+                "for the device and vice versa.";
+  let constructor = "::fir::createOMPFunctionFilteringPass()";
+  let dependentDialects = [
+    "mlir::func::FuncDialect"
+  ];
+}
+
 #endif // FLANG_OPTIMIZER_TRANSFORMS_PASSES
diff --git a/flang/lib/Frontend/FrontendActions.cpp b/flang/lib/Frontend/FrontendActions.cpp
--- a/flang/lib/Frontend/FrontendActions.cpp
+++ b/flang/lib/Frontend/FrontendActions.cpp
@@ -23,6 +23,7 @@
 #include "flang/Optimizer/Dialect/Support/KindMapping.h"
 #include "flang/Optimizer/Support/InitFIR.h"
 #include "flang/Optimizer/Support/Utils.h"
+#include "flang/Optimizer/Transforms/Passes.h"
 #include "flang/Parser/dump-parse-tree.h"
 #include "flang/Parser/parsing.h"
 #include "flang/Parser/provenance.h"
@@ -300,6 +301,11 @@
   mlir::PassManager pm((*mlirModule)->getName(),
                        mlir::OpPassManager::Nesting::Implicit);
   pm.enableVerifier(/*verifyPasses=*/true);
+
+  if (ci.getInvocation().getFrontendOpts().features.IsEnabled(
+          Fortran::common::LanguageFeature::OpenMP))
+    pm.addPass(fir::createOMPFunctionFilteringPass());
+
   pm.addPass(std::make_unique<Fortran::lower::VerifierPass>());
 
   if (mlir::failed(pm.run(*mlirModule))) {
@@ -689,9 +695,13 @@
   // Set-up the MLIR pass manager
   mlir::PassManager pm((*mlirModule)->getName(),
                        mlir::OpPassManager::Nesting::Implicit);
+  pm.enableVerifier(/*verifyPasses=*/true);
+
+  if (ci.getInvocation().getFrontendOpts().features.IsEnabled(
+          Fortran::common::LanguageFeature::OpenMP))
+    pm.addPass(fir::createOMPFunctionFilteringPass());
 
   pm.addPass(std::make_unique<Fortran::lower::VerifierPass>());
-  pm.enableVerifier(/*verifyPasses=*/true);
 
   // Create the pass pipeline
   fir::createMLIRToLLVMPassPipeline(pm, level, opts.StackArrays,
diff --git a/flang/lib/Optimizer/Transforms/CMakeLists.txt b/flang/lib/Optimizer/Transforms/CMakeLists.txt
--- a/flang/lib/Optimizer/Transforms/CMakeLists.txt
+++ b/flang/lib/Optimizer/Transforms/CMakeLists.txt
@@ -16,6 +16,7 @@
   AddDebugFoundation.cpp
   PolymorphicOpConversion.cpp
   LoopVersioning.cpp
+  OMPFunctionFiltering.cpp
 
   DEPENDS
   FIRDialect
diff --git a/flang/lib/Optimizer/Transforms/OMPFunctionFiltering.cpp b/flang/lib/Optimizer/Transforms/OMPFunctionFiltering.cpp
new file mode 100644
--- /dev/null
+++ b/flang/lib/Optimizer/Transforms/OMPFunctionFiltering.cpp
@@ -0,0 +1,70 @@
+//===- OMPFunctionFiltering.cpp -------------------------------------------===//
+//
+// 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
+//
+//===----------------------------------------------------------------------===//
+//
+// This file implements transforms to filter out functions intended for the host
+// when compiling for the device and vice versa.
+//
+//===----------------------------------------------------------------------===//
+
+#include "flang/Optimizer/Transforms/Passes.h"
+
+#include "mlir/Dialect/Func/IR/FuncOps.h"
+#include "mlir/Dialect/OpenMP/OpenMPDialect.h"
+#include "mlir/Dialect/OpenMP/OpenMPInterfaces.h"
+#include "mlir/IR/BuiltinOps.h"
+#include "llvm/ADT/SmallVector.h"
+
+namespace fir {
+#define GEN_PASS_DEF_OMPFUNCTIONFILTERING
+#include "flang/Optimizer/Transforms/Passes.h.inc"
+} // namespace fir
+
+using namespace fir;
+using namespace mlir;
+
+namespace {
+class OMPFunctionFilteringPass
+    : public fir::impl::OMPFunctionFilteringBase<OMPFunctionFilteringPass> {
+public:
+  OMPFunctionFilteringPass() = default;
+
+  void runOnOperation() override {
+    auto op = dyn_cast<omp::OffloadModuleInterface>(getOperation());
+    if (!op)
+      return;
+
+    bool isDeviceCompilation = op.getIsDevice();
+    op->walk<WalkOrder::PostOrder>([&](func::FuncOp funcOp) {
+      // Do not filter functions with target regions inside, because they have
+      // to be available for both host and device so that regular and reverse
+      // offloading can be supported.
+      bool hasTarget = false;
+      funcOp->walk([&](omp::TargetOp) { hasTarget = true; });
+      if (hasTarget)
+        return;
+
+      omp::DeclareTargetDeviceType declareType =
+          omp::DeclareTargetDeviceType::host;
+      auto declareTargetOp =
+          dyn_cast<omp::DeclareTargetInterface>(funcOp.getOperation());
+      if (declareTargetOp && declareTargetOp.isDeclareTarget())
+        declareType = declareTargetOp.getDeclareTargetDeviceType();
+
+      if ((isDeviceCompilation &&
+           declareType == omp::DeclareTargetDeviceType::host) ||
+          (!isDeviceCompilation &&
+           declareType == omp::DeclareTargetDeviceType::nohost))
+        funcOp->erase();
+    });
+  }
+};
+} // namespace
+
+std::unique_ptr<Pass> fir::createOMPFunctionFilteringPass() {
+  return std::make_unique<OMPFunctionFilteringPass>();
+}
diff --git a/flang/test/Lower/OpenMP/omp-declare-target-func-and-subr.f90 b/flang/test/Lower/OpenMP/omp-declare-target-func-and-subr.f90
--- a/flang/test/Lower/OpenMP/omp-declare-target-func-and-subr.f90
+++ b/flang/test/Lower/OpenMP/omp-declare-target-func-and-subr.f90
@@ -1,51 +1,52 @@
-!RUN: %flang_fc1 -emit-fir -fopenmp %s -o - | FileCheck %s
+!RUN: %flang_fc1 -emit-fir -fopenmp %s -o - | FileCheck %s --check-prefixes ALL,HOST
+!RUN: %flang_fc1 -emit-fir -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
 
-! CHECK-LABEL: func.func @_QPfunc_t_device()
-! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}
+! 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
 
-! CHECK-LABEL: func.func @_QPfunc_t_host()
-! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (host), capture_clause = (to)>{{.*}}
+! 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
 
-! CHECK-LABEL: func.func @_QPfunc_t_any()
-! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+! 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
 
-! CHECK-LABEL: func.func @_QPfunc_default_t_any()
-! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+! 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
 
-! CHECK-LABEL: func.func @_QPfunc_default_any()
-! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+! 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
 
-! CHECK-LABEL: func.func @_QPfunc_default_extendedlist()
-! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+! 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
@@ -58,46 +59,46 @@
 ! utilising device_type and to clauses as well as the default 
 ! zero clause declare target
 
-! CHECK-LABEL: func.func @_QPsubr_t_device()
-! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}
+! 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
 
-! CHECK-LABEL: func.func @_QPsubr_t_host()
-! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (host), capture_clause = (to)>{{.*}}
+! 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
 
-! CHECK-LABEL: func.func @_QPsubr_t_any()
-! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+! 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
 
-! CHECK-LABEL: func.func @_QPsubr_default_t_any()
-! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+! 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
 
-! CHECK-LABEL: func.func @_QPsubr_default_any()
-! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+! 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
 
-! CHECK-LABEL: func.func @_QPsubr_default_extendedlist()
-! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (any), capture_clause = (to)>{{.*}}
+! 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
 
 !! -----
 
-! CHECK-LABEL: func.func @_QPrecursive_declare_target
-! CHECK-SAME: {{.*}}attributes {omp.declare_target = #omp.declaretarget<device_type = (nohost), capture_clause = (to)>{{.*}}
+! 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
diff --git a/flang/test/Transforms/omp-function-filtering.mlir b/flang/test/Transforms/omp-function-filtering.mlir
new file mode 100644
--- /dev/null
+++ b/flang/test/Transforms/omp-function-filtering.mlir
@@ -0,0 +1,111 @@
+// RUN: fir-opt -split-input-file --omp-function-filtering %s | FileCheck %s
+
+// CHECK:     func.func @any
+// CHECK:     func.func @nohost
+// CHECK-NOT: func.func @host
+// CHECK-NOT: func.func @none
+// CHECK:     func.func @nohost_target
+// CHECK:     func.func @host_target
+// CHECK:     func.func @none_target
+module attributes {omp.is_device = true} {
+  func.func @any() -> ()
+      attributes {
+        omp.declare_target =
+          #omp.declaretarget<device_type = (any), capture_clause = (to)>
+      } {
+    func.return
+  }
+  func.func @nohost() -> ()
+      attributes {
+        omp.declare_target =
+          #omp.declaretarget<device_type = (nohost), capture_clause = (to)>
+      } {
+    func.return
+  }
+  func.func @host() -> ()
+      attributes {
+        omp.declare_target =
+          #omp.declaretarget<device_type = (host), capture_clause = (to)>
+      } {
+    func.return
+  }
+  func.func @none() -> () {
+    func.return
+  }
+  func.func @nohost_target() -> ()
+      attributes {
+        omp.declare_target =
+          #omp.declaretarget<device_type = (nohost), capture_clause = (to)>
+      } {
+    omp.target {}
+    func.return
+  }
+  func.func @host_target() -> ()
+      attributes {
+        omp.declare_target =
+          #omp.declaretarget<device_type = (host), capture_clause = (to)>
+      } {
+    omp.target {}
+    func.return
+  }
+  func.func @none_target() -> () {
+    omp.target {}
+    func.return
+  }
+}
+
+// -----
+
+// CHECK:     func.func @any
+// CHECK-NOT: func.func @nohost
+// CHECK:     func.func @host
+// CHECK:     func.func @none
+// CHECK:     func.func @nohost_target
+// CHECK:     func.func @host_target
+// CHECK:     func.func @none_target
+module attributes {omp.is_device = false} {
+  func.func @any() -> ()
+      attributes {
+        omp.declare_target =
+          #omp.declaretarget<device_type = (any), capture_clause = (to)>
+      } {
+    func.return
+  }
+  func.func @nohost() -> ()
+      attributes {
+          omp.declare_target =
+            #omp.declaretarget<device_type = (nohost), capture_clause = (to)>
+      } {
+    func.return
+  }
+  func.func @host() -> ()
+      attributes {
+        omp.declare_target =
+          #omp.declaretarget<device_type = (host), capture_clause = (to)>
+      } {
+    func.return
+  }
+  func.func @none() -> () {
+    func.return
+  }
+  func.func @nohost_target() -> ()
+      attributes {
+        omp.declare_target =
+          #omp.declaretarget<device_type = (nohost), capture_clause = (to)>
+      } {
+    omp.target {}
+    func.return
+  }
+  func.func @host_target() -> ()
+      attributes {
+        omp.declare_target =
+          #omp.declaretarget<device_type = (host), capture_clause = (to)>
+      } {
+    omp.target {}
+    func.return
+  }
+  func.func @none_target() -> () {
+    omp.target {}
+    func.return
+  }
+}
diff --git a/mlir/lib/Target/LLVMIR/Dialect/OpenMP/OpenMPToLLVMIRTranslation.cpp b/mlir/lib/Target/LLVMIR/Dialect/OpenMP/OpenMPToLLVMIRTranslation.cpp
--- a/mlir/lib/Target/LLVMIR/Dialect/OpenMP/OpenMPToLLVMIRTranslation.cpp
+++ b/mlir/lib/Target/LLVMIR/Dialect/OpenMP/OpenMPToLLVMIRTranslation.cpp
@@ -11,6 +11,7 @@
 //
 //===----------------------------------------------------------------------===//
 #include "mlir/Target/LLVMIR/Dialect/OpenMP/OpenMPToLLVMIRTranslation.h"
+#include "mlir/Dialect/LLVMIR/LLVMDialect.h"
 #include "mlir/Dialect/OpenMP/OpenMPDialect.h"
 #include "mlir/Dialect/OpenMP/OpenMPInterfaces.h"
 #include "mlir/IR/IRMapping.h"
@@ -1686,6 +1687,37 @@
 LogicalResult OpenMPDialectLLVMIRTranslationInterface::amendOperation(
     Operation *op, NamedAttribute attribute,
     LLVM::ModuleTranslation &moduleTranslation) const {
+  // Amend omp.declare_target by deleting the IR of the outlined functions
+  // created for target regions. They cannot be filtered out from MLIR earlier
+  // because the omp.target operation inside must be translated to LLVM, but the
+  // wrapper functions themselves must not remain at the end of the process.
+  // We know that functions where omp.declare_target does not match
+  // omp.is_device at this stage can only be wrapper functions because those
+  // that aren't are removed earlier as an MLIR transformation pass.
+  if (attribute.getName() == "omp.declare_target") {
+    if (FunctionOpInterface funcOp = dyn_cast<FunctionOpInterface>(op)) {
+      if (auto offloadMod = dyn_cast<omp::OffloadModuleInterface>(
+              op->getParentOfType<ModuleOp>().getOperation())) {
+        auto declareTarget = dyn_cast<omp::DeclareTargetInterface>(op);
+
+        bool isDeviceCompilation = offloadMod.getIsDevice();
+        omp::DeclareTargetDeviceType declareType =
+            omp::DeclareTargetDeviceType::host;
+        if (declareTarget && declareTarget.isDeclareTarget())
+          declareType = declareTarget.getDeclareTargetDeviceType();
+
+        if ((isDeviceCompilation &&
+             declareType == omp::DeclareTargetDeviceType::host) ||
+            (!isDeviceCompilation &&
+             declareType == omp::DeclareTargetDeviceType::nohost)) {
+          llvm::Function *llvmFunc =
+              moduleTranslation.lookupFunction(funcOp.getName());
+          llvmFunc->dropAllReferences();
+          llvmFunc->eraseFromParent();
+        }
+      }
+    }
+  }
 
   return llvm::TypeSwitch<Attribute, LogicalResult>(attribute.getValue())
       .Case([&](mlir::omp::FlagsAttr rtlAttr) {
diff --git a/mlir/lib/Target/LLVMIR/ModuleTranslation.cpp b/mlir/lib/Target/LLVMIR/ModuleTranslation.cpp
--- a/mlir/lib/Target/LLVMIR/ModuleTranslation.cpp
+++ b/mlir/lib/Target/LLVMIR/ModuleTranslation.cpp
@@ -930,6 +930,17 @@
   // nodes to the results of preceding blocks.
   detail::connectPHINodes(func.getBody(), *this);
 
+  // Delete non-declare target functions from the OpenMP device compilation here
+  // because convertDialectAttributes() will skip them due to not having the
+  // omp.declare_target dialect attribute.
+  BoolAttr isDeviceAttr;
+  if (!func->hasAttr("omp.declare_target") &&
+      (isDeviceAttr = mlirModule->getAttrOfType<BoolAttr>("omp.is_device")) &&
+      isDeviceAttr.getValue()) {
+    llvmFunc->dropAllReferences();
+    llvmFunc->eraseFromParent();
+  }
+
   // Finally, convert dialect attributes attached to the function.
   return convertDialectAttributes(func);
 }
diff --git a/mlir/test/Target/LLVMIR/openmp-llvm.mlir b/mlir/test/Target/LLVMIR/openmp-llvm.mlir
--- a/mlir/test/Target/LLVMIR/openmp-llvm.mlir
+++ b/mlir/test/Target/LLVMIR/openmp-llvm.mlir
@@ -2543,3 +2543,57 @@
 // CHECK: @__omp_rtl_assume_no_thread_state = weak_odr hidden constant i32 1
 // CHECK: @__omp_rtl_assume_no_nested_parallelism = weak_odr hidden constant i32 0
 module attributes {omp.flags = #omp.flags<assume_teams_oversubscription = true, assume_no_thread_state = true>} {}
+
+// -----
+
+module attributes {omp.is_device = false} {
+  // CHECK-NOT: @filter_host_nohost
+  llvm.func @filter_host_nohost() -> ()
+      attributes {
+        omp.declare_target =
+          #omp.declaretarget<device_type = (nohost), capture_clause = (to)>
+      } {
+    llvm.return
+  }
+
+  // CHECK: @filter_host_host
+  llvm.func @filter_host_host() -> ()
+      attributes {
+        omp.declare_target =
+          #omp.declaretarget<device_type = (host), capture_clause = (to)>
+      } {
+    llvm.return
+  }
+
+  // CHECK: @filter_host_none
+  llvm.func @filter_host_none() -> () {
+    llvm.return
+  }
+}
+
+// -----
+
+module attributes {omp.is_device = true} {
+  // CHECK: @filter_device_nohost
+  llvm.func @filter_device_nohost() -> ()
+      attributes {
+        omp.declare_target =
+          #omp.declaretarget<device_type = (nohost), capture_clause = (to)>
+      } {
+    llvm.return
+  }
+
+  // CHECK-NOT: @filter_device_host
+  llvm.func @filter_device_host() -> ()
+      attributes {
+        omp.declare_target =
+          #omp.declaretarget<device_type = (host), capture_clause = (to)>
+      } {
+    llvm.return
+  }
+
+  // CHECK-NOT: @filter_device_none
+  llvm.func @filter_device_none() -> () {
+    llvm.return
+  }
+}