diff --git a/flang/docs/OpenMP-semantics.md b/flang/docs/OpenMP-semantics.md
--- a/flang/docs/OpenMP-semantics.md
+++ b/flang/docs/OpenMP-semantics.md
@@ -626,6 +626,66 @@
 all the data-sharing or data-mapping attributes marked for the `Symbols`
 may be used later in the Semantics Analysis and in the Code Generation.
 
+## Declare Target & Target Region Implicit Function Capture Analysis
+
+The OpenMP specification states that all functions and subroutines called 
+from a _declare target_ function/subroutine or _target region_ are to 
+be treated as if they are marked as _declare target_ with a _to_ clause.  
+
+The OpenMP specifications current wording (emphasis on current) gives 
+wiggle room for this to be done later in the compilation pipeline (e.g. 
+the MLIR -> LLVM IR phase). However, this means filtering out functions 
+from modules they do not belong in requires significant extra work on the
+compilers behalf and less strict semantic rules can be applied to these
+implicit target functions. So, in this case we have opted to perform this
+implicit capture as a semantic analysis pass (_ImplicitDeclareTargetCapture_), 
+which marks all functions and subroutines (and their callees) that are called 
+within _target_ and _declare target_ functions as _declare _target_ 
+themselves by materializing the function or subroutines name in the original
+declare target's clause list. 
+
+This pass occurs after name and scope resolution and the first statements
+semantic pass, this is primarily so that all name and symbol information 
+is available for access and use and all functions are now resolved as 
+functions (i.e. no misinterpretation as an array) and all CallStmts are 
+resolved to contain the underlying function when they have been aliased. 
+
+The _ImplicitDeclareTargetCapture_ pass works by passing over the 
+modules PFT and collecting all of the ProgramUnits(subroutines / functions) 
+and InterfaceBlocks related to these units as it passes through these nodes. 
+When it meets a declare target or target region node, it begins to parse 
+through the region or function tied to the declare target or target region. 
+It reads through the extended-list of the declare target directive's clause 
+finding functions (the current function should be referred to in this 
+declare target if a list is specified), if no list is specified the function 
+the declare target is in, is considered the only function in the declare 
+target list. For target region's the functions calls contained within the 
+region are recursively processed.
+
+The functions processed with the algorithm then have a declare target
+construct generated within them, referencing themselves with the device_type
+Any (as even if it's from a nohost region we cannot assume it's not used
+elsewhere for the host without more information, we can only state it is
+needed for device), only if they do not already have one already. If there
+is one in existence, and the device_type is host then we switch the device
+type to any, as it now exists on device. However, if the declare target has
+more than just the function within the declare target's to list, then we
+seperate it out into a new declare target and change the device_type of this
+newly generated declare target, the original declare target remains the same
+minus the removed function name. This is intended to avoid issues of
+switching device_type of unrelated declare target items. Declare target's
+with extended-lists or no list at all are ignored, as they already refer to
+the function they are nested in by default.
+
+Multiple declare targets referencing the same thing utilisng
+To clauses are not illegal (only when it's a link clause, which cannot be
+used in conjunction with functions), so on the off chance the pass generates
+more than one declare target with differing device_types (perhaps another
+declare target already refers to it and we did not find it as it's external)
+we handle this apon lowering, simply ignoring it if we already have a declare
+target with the same device_type, or changing it to any if we meet two of
+differing types referencing the same function.
+
 ## Module File Extensions for OpenMP
 
 After the successful compilation of modules and submodules
diff --git a/flang/lib/Semantics/CMakeLists.txt b/flang/lib/Semantics/CMakeLists.txt
--- a/flang/lib/Semantics/CMakeLists.txt
+++ b/flang/lib/Semantics/CMakeLists.txt
@@ -28,6 +28,7 @@
   data-to-inits.cpp
   definable.cpp
   expression.cpp
+  finalize-omp.cpp
   mod-file.cpp
   pointer-assignment.cpp
   program-tree.cpp
diff --git a/flang/lib/Semantics/finalize-omp.h b/flang/lib/Semantics/finalize-omp.h
new file mode 100644
--- /dev/null
+++ b/flang/lib/Semantics/finalize-omp.h
@@ -0,0 +1,21 @@
+//===-- lib/Semantics/finalize-omp.h ------------------------*- C++ -*-===//
+//
+// 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
+//
+//===----------------------------------------------------------------------===//
+
+#ifndef FORTRAN_SEMANTICS_FINALIZE_OMP_H_
+#define FORTRAN_SEMANTICS_FINALIZE_OMP_H_
+
+namespace Fortran::parser {
+struct Program;
+} // namespace Fortran::parser
+
+namespace Fortran::semantics {
+class SemanticsContext;
+bool FinalizeOMP(SemanticsContext &context, parser::Program &program);
+} // namespace Fortran::semantics
+
+#endif // FORTRAN_SEMANTICS_FINALIZE_OMP_H_
diff --git a/flang/lib/Semantics/finalize-omp.cpp b/flang/lib/Semantics/finalize-omp.cpp
new file mode 100644
--- /dev/null
+++ b/flang/lib/Semantics/finalize-omp.cpp
@@ -0,0 +1,478 @@
+#include "finalize-omp.h"
+#include "flang/Parser/parse-tree-visitor.h"
+#include "flang/Semantics/tools.h"
+
+#include <map>
+#include <variant>
+
+namespace Fortran::semantics {
+
+using namespace parser::literals;
+
+namespace {
+using Subprograms =
+    std::variant<parser::SubroutineSubprogram *, parser::FunctionSubprogram *>;
+
+parser::Name *getNameFromVariant(Subprograms &x) {
+  if (std::holds_alternative<parser::FunctionSubprogram *>(x)) {
+    parser::FunctionStmt &Stmt =
+        std::get<0>(std::get<parser::FunctionSubprogram *>(x)->t).statement;
+    return &std::get<parser::Name>(Stmt.t);
+  }
+
+  if (std::holds_alternative<parser::SubroutineSubprogram *>(x)) {
+    parser::SubroutineStmt &Stmt =
+        std::get<0>(std::get<parser::SubroutineSubprogram *>(x)->t).statement;
+    return &std::get<parser::Name>(Stmt.t);
+  }
+
+  return nullptr;
+}
+
+class GatherCallRefs {
+public:
+  GatherCallRefs(std::map<std::string, Subprograms> &subprograms)
+      : subprograms(subprograms) {}
+
+  // Default action for a parse tree node is to visit children.
+  template <typename T> bool Pre(T &) { return true; }
+  template <typename T> void Post(T &) {}
+
+  void Post(parser::Call &call) {
+    if (std::holds_alternative<parser::Name>(std::get<0>(call.t).u))
+      callNames.push_back(std::get<parser::Name>(std::get<0>(call.t).u));
+  }
+
+  void Post(parser::CallStmt &call) {
+    if (call.typedCall) {
+      // find function in list of functions, get name from function
+      auto subprogram = subprograms.find(call.typedCall->proc().GetName());
+      if (subprogram != subprograms.end())
+        callNames.push_back(*getNameFromVariant(subprogram->second));
+    }
+  }
+
+  std::map<std::string, Subprograms> &subprograms;
+  llvm::SmallVector<parser::Name> callNames;
+};
+
+class GatherDeclareTargetConstruct {
+public:
+  GatherDeclareTargetConstruct() {}
+
+  // Default action for a parse tree node is to visit children.
+  template <typename T> bool Pre(T &) { return true; }
+  template <typename T> void Post(T &) {}
+
+  void Post(parser::OpenMPDeclareTargetConstruct &DeclTar) {
+    declTarCons.push_back(&DeclTar);
+  }
+
+  llvm::SmallVector<parser::OpenMPDeclareTargetConstruct *> declTarCons;
+};
+
+} // namespace
+
+// This pass works by passing over the modules PFT and collecting all of the
+// ProgramUnits(subroutines / functions) and InterfaceBlocks related to these
+// units as it passes through these nodes. When it meets a declare target
+// or target region node, it begins to parse through the region or function tied
+// to the declare target or target region. it reads through the extended-list of
+// the declare target directive's clause finding functions (the current function
+// should be referred to in this declare target if a list is specified), if no
+// list is specified the function the declare target is in, is considered the
+// only function in the declare target list. For target region's the functions
+// calls contained within the region are recursively processed.
+
+// The functions processed with the algorithm then have a declare target
+// construct generated within them, referencing themselves with the device_type
+// Any (as even if it's from a nohost region we cannot assume it's not used
+// elsewhere for the host without more information, we can only state it is
+// needed for device), only if they do not already have one already. If there
+// is one in existence, and the device_type is host then we switch the device
+// type to any, as it now exists on device. However, if the declare target has
+// more than just the function within the declare target's to list, then we
+// seperate it out into a new declare target and change the device_type of this
+// newly generated declare target, the original declare target remains the same
+// minus the removed function name. This is intended to avoid issues of
+// switching device_type of unrelated declare target items. Declare target's
+// with extended-lists or no list at all are ignored, as they already refer to
+// the function they are nested in by default.
+
+// Multiple declare targets referencing the same thing utilisng
+// To clauses are not illegal (only when it's a link clause, which cannot be
+// used in conjunction with functions), so on the off chance the pass generates
+// more than one declare target with differing device_types (perhaps another
+// declare target already refers to it and we did not find it as it's external)
+// we handle this apon lowering, simply ignoring it if we already have a declare
+// target with the same device_type, or changing it to any if we meet two of
+// differing types referencing the same function.
+class ImplicitDeclareTargetCapture {
+  Subprograms currentSubprogram_;
+  std::map<std::string, Subprograms> subPrograms_;
+  std::map<std::string, parser::InterfaceBody *> interfaces_;
+  bool insideOfInterfaceBody_ = false;
+
+  parser::Messages &messages_;
+
+  template <typename T>
+  parser::OpenMPDeclareTargetConstruct *getDeclTarConstruct(
+      T &body, parser::Name name) {
+
+    GatherDeclareTargetConstruct gatherer{};
+    parser::Walk(body, gatherer);
+    if (gatherer.declTarCons.size() > 0) {
+      // Find if there is a construct the function is already referenced in
+      for (auto *declTar : gatherer.declTarCons) {
+        if (existsInDeclareTargetOrClauseless(*declTar, name))
+          return declTar;
+      }
+    }
+
+    return nullptr;
+  }
+
+  std::list<parser::OpenMPDeclarativeConstruct> *getDeclarativeConstructList(
+      parser::InterfaceBody &body) {
+    if (auto *func{parser::Unwrap<parser::InterfaceBody::Function>(body.u)}) {
+      auto &spec{
+          std::get<common::Indirection<parser::SpecificationPart>>(func->t)};
+      return &std::get<std::list<parser::OpenMPDeclarativeConstruct>>(
+          spec.value().t);
+    }
+
+    if (auto *subr{parser::Unwrap<parser::InterfaceBody::Subroutine>(body.u)}) {
+      auto &spec{
+          std::get<common::Indirection<parser::SpecificationPart>>(subr->t)};
+      return &std::get<std::list<parser::OpenMPDeclarativeConstruct>>(
+          spec.value().t);
+    }
+
+    return nullptr;
+  }
+
+  void createOrModifyDeclareTargetTo(parser::OpenMPDeclareTargetConstruct *x,
+      std::list<parser::OpenMPDeclarativeConstruct> *conList, parser::Name name,
+      parser::OmpClause::DeviceType *parentsDeviceTypeClause) {
+    auto createDeclareTargetTo = [](parser::Name name) {
+      // Create the object list containing the functions name
+      std::list<parser::OmpObject> objects;
+      objects.push_back(parser::OmpObject{
+          parser::Designator{parser::DataRef{std::move(name)}}});
+      auto objList = parser::OmpObjectList{std::move(objects)};
+      // Create ClauseList of: to(FunctionName) device_type(Any)
+      std::list<parser::OmpClause> clauses;
+      clauses.push_back(parser::OmpClause::To{std::move(objList)});
+      clauses.push_back(parser::OmpClause::DeviceType{
+          Fortran::parser::OmpDeviceTypeClause::Type::Any});
+      auto newClauseList = parser::OmpClauseList{std::move(clauses)};
+      // Create the Declare Target construct adding our clauses: declare target
+      // to(FunctionName) device_type(Any)
+      auto declTarget =
+          parser::OmpDeclareTargetWithClause{std::move(newClauseList)};
+      auto specifier = parser::OmpDeclareTargetSpecifier{std::move(declTarget)};
+      return parser::OpenMPDeclareTargetConstruct{
+          parser::Verbatim{}, std::move(specifier)};
+    };
+
+    if (x) {
+      auto &spec{std::get<parser::OmpDeclareTargetSpecifier>(x->t)};
+      auto *clauseList{parser::Unwrap<parser::OmpClauseList>(spec.u)};
+      parser::OmpClause::DeviceType *deviceType = nullptr;
+
+      // clauseless and extended-list cases don't need to be considered here,
+      // they should just return with no alterations. This is because
+      // extended-lists cannot have device_types and are implicitly device_type
+      // any already, and declare target without any clauses or extended-lists
+      // are implicitly extended-lists.
+      if (clauseList && !clauseList->v.empty()) {
+        for (auto &clause : clauseList->v) {
+          if (auto *devType{
+                  std::get_if<parser::OmpClause::DeviceType>(&clause.u)}) {
+            deviceType = devType;
+          }
+        }
+
+        // We have a declare target already, however, it is marked host and the
+        // function is sharing it with other list-items, we do not want to
+        // change the markings on the existing declare target, so we wish to
+        // split our function from the rest of the list into a newly generated
+        // declare target.
+        for (auto &clause : clauseList->v) {
+          if (auto *toClause{std::get_if<parser::OmpClause::To>(&clause.u)}) {
+            if (toClause->v.v.size() > 1 &&
+                deviceType->v.v ==
+                    Fortran::parser::OmpDeviceTypeClause::Type::Host) {
+              // remove from existing declare target with multiple objects
+              for (auto ompObject = toClause->v.v.begin();
+                   ompObject != toClause->v.v.end(); ompObject++) {
+                if (auto *objName{parser::Unwrap<parser::Name>(ompObject->u)})
+                  if (objName->ToString() == name.ToString()) {
+                    toClause->v.v.erase(ompObject);
+                    break;
+                  }
+              }
+
+              // generate the new declare target
+              conList->push_back(createDeclareTargetTo(name));
+              return;
+            }
+          }
+        }
+
+        // This function, is required by a target function, we must swap
+        // it to a new device type.
+        if ((parentsDeviceTypeClause &&
+                parentsDeviceTypeClause->v.v != deviceType->v.v) ||
+            deviceType->v.v ==
+                Fortran::parser::OmpDeviceTypeClause::Type::Host) {
+          deviceType->v.v = Fortran::parser::OmpDeviceTypeClause::Type::Any;
+        }
+      }
+      return;
+    }
+
+    // There is no declare target referencing this function within the function
+    // yet, we must generate one.
+    conList->push_back(createDeclareTargetTo(name));
+  }
+
+  bool isTargetRegion(parser::OpenMPBlockConstruct &x) {
+    auto &blockDir{std::get<parser::OmpBlockDirective>(
+        std::get<parser::OmpBeginBlockDirective>(x.t).t)};
+    if (blockDir.v == llvm::omp::Directive::OMPD_target)
+      return true;
+    return false;
+  }
+
+  bool existsInDeclareTargetOrClauseless(
+      parser::OpenMPDeclareTargetConstruct &x, parser::Name name) {
+    auto existsInObjList = [](parser::OmpObjectList &objList,
+                               parser::Name name) {
+      for (auto &ompObject : objList.v)
+        if (auto *objName{parser::Unwrap<parser::Name>(ompObject)})
+          if (objName->ToString() == name.ToString())
+            return true;
+      return false;
+    };
+
+    auto &spec{std::get<parser::OmpDeclareTargetSpecifier>(x.t)};
+    if (parser::OmpObjectList *
+        objectList{parser::Unwrap<parser::OmpObjectList>(spec.u)}) {
+      return existsInObjList(*objectList, name);
+    }
+
+    if (auto *clauseList{parser::Unwrap<parser::OmpClauseList>(spec.u)}) {
+      // declare target with no clause case.
+      if (clauseList->v.empty())
+        return true;
+
+      for (auto &clause : clauseList->v) {
+        if (auto *toClause{std::get_if<parser::OmpClause::To>(&clause.u)}) {
+          return existsInObjList(toClause->v, name);
+        }
+
+        if (auto *linkClause{std::get_if<parser::OmpClause::Link>(&clause.u)}) {
+          return existsInObjList(linkClause->v, name);
+        }
+      }
+    }
+
+    return false;
+  }
+
+  void addDeclareTarget(Subprograms &x, parser::Name name,
+      parser::OmpClause::DeviceType *parentsDeviceTypeClause) {
+    std::list<parser::OpenMPDeclarativeConstruct> *conList = nullptr;
+    if (std::holds_alternative<parser::FunctionSubprogram *>(x)) {
+      conList = &std::get<std::list<parser::OpenMPDeclarativeConstruct>>(
+          std::get<parser::SpecificationPart>(
+              std::get<parser::FunctionSubprogram *>(x)->t)
+              .t);
+    } else if (std::holds_alternative<parser::SubroutineSubprogram *>(x)) {
+      conList = &std::get<std::list<parser::OpenMPDeclarativeConstruct>>(
+          std::get<parser::SpecificationPart>(
+              std::get<parser::SubroutineSubprogram *>(x)->t)
+              .t);
+    }
+
+    GatherDeclareTargetConstruct gatherer{};
+    parser::OpenMPDeclareTargetConstruct *declareTarget = nullptr;
+    if (std::holds_alternative<parser::SubroutineSubprogram *>(x))
+      declareTarget = getDeclTarConstruct(
+          *std::get<parser::SubroutineSubprogram *>(x), name);
+    else
+      declareTarget =
+          getDeclTarConstruct(*std::get<parser::FunctionSubprogram *>(x), name);
+
+    createOrModifyDeclareTargetTo(
+        declareTarget, conList, name, parentsDeviceTypeClause);
+
+    // If the declare targetted function has an interface we must make sure
+    // the changes are reflected in the interface, as they should be identical
+    // executing the same function on it, should result in the same set of
+    // changes, if they are not idenitcal, then this is already incorrect
+    // OpenMP.
+    auto interface = interfaces_.find(name.ToString());
+    if (interface != interfaces_.end()) {
+      createOrModifyDeclareTargetTo(
+          getDeclTarConstruct(*interface->second, name),
+          getDeclarativeConstructList(*interface->second), name,
+          parentsDeviceTypeClause);
+    }
+  }
+
+  void markDeclTarForEachProgramUnit(
+      std::map<std::string, Subprograms> subPrograms, parser::Name name,
+      parser::OmpClause::DeviceType *parentsDeviceTypeClause = nullptr,
+      bool isOriginalDeclTar = false) {
+
+    auto subProgram = subPrograms.extract(name.ToString());
+    if (subProgram.empty())
+      return;
+
+    // Add a declare target to the subprogram and its InterfaceBlock (if
+    // it has one) if one does not already exist
+    if (!isOriginalDeclTar)
+      addDeclareTarget(subProgram.mapped(), name, parentsDeviceTypeClause);
+
+    GatherCallRefs gatherer{subPrograms_};
+    if (std::holds_alternative<parser::SubroutineSubprogram *>(
+            subProgram.mapped()))
+      parser::Walk(
+          *std::get<parser::SubroutineSubprogram *>(subProgram.mapped()),
+          gatherer);
+    else
+      parser::Walk(*std::get<parser::FunctionSubprogram *>(subProgram.mapped()),
+          gatherer);
+
+    // Recurse on all calls found within the function, removing
+    // visited functions from the programUnits list as we go, if it
+    // is no longer in the list of units, then we have already
+    // processed it and made it declare target
+    for (auto v : gatherer.callNames) {
+      markDeclTarForEachProgramUnit(subPrograms, v, parentsDeviceTypeClause);
+    }
+  }
+
+public:
+  template <typename T> bool Pre(T &) { return true; }
+  template <typename T> void Post(T &) {}
+  ImplicitDeclareTargetCapture(SemanticsContext &context)
+      : messages_{context.messages()} {}
+
+  // The entry point for rewriting declare target regions which
+  // contain functions nested within to be declare target
+  // themselves.
+  void Post(parser::OpenMPBlockConstruct &x) {
+    if (isTargetRegion(x)) {
+      GatherCallRefs gatherer{subPrograms_};
+      parser::Walk(std::get<parser::Block>(x.t), gatherer);
+
+      auto deviceType = parser::OmpClause::DeviceType{
+          Fortran::parser::OmpDeviceTypeClause::Type::Nohost};
+      for (auto call : gatherer.callNames)
+        markDeclTarForEachProgramUnit(subPrograms_, call, &deviceType);
+    }
+  }
+
+  // The entry point for rewriting declare target specifiers which
+  // contain functions nested within to be declare target themselves.
+  void Post(parser::OpenMPDeclareTargetConstruct &x) {
+    // InterfaceBody specifications of functions are handled as we parse the
+    // functions, if we alter a function to add a declare target,
+    // we check if an interface body also exists for it, if it does we must
+    // keep them in synch. The OpenMP specification states that a user must
+    // define synchronized interface and functions definitions for declare
+    // target.
+    if (!insideOfInterfaceBody_) {
+      auto &spec{std::get<parser::OmpDeclareTargetSpecifier>(x.t)};
+      if (parser::OmpObjectList *
+          objectList{parser::Unwrap<parser::OmpObjectList>(spec.u)}) {
+        for (auto &ompObject : objectList->v)
+          if (auto *name{parser::Unwrap<parser::Name>(ompObject)})
+            markDeclTarForEachProgramUnit(subPrograms_, *name, nullptr, true);
+      } else if (auto *clauseList{
+                     parser::Unwrap<parser::OmpClauseList>(spec.u)}) {
+        parser::OmpClause::DeviceType *devType = nullptr;
+        for (auto &clause : clauseList->v) {
+          if (auto *deviceType{
+                  std::get_if<parser::OmpClause::DeviceType>(&clause.u)}) {
+            devType = deviceType;
+          }
+        }
+
+        // We do not process link clauses these are not allowed to have
+        // functions as list items. And we do not care about host specific
+        // declare targets, the specification states that the implicit marking
+        // only happens for nohost (and by extension any, one would assume).
+        // Every non-declare target function can be assumed to be "host".
+        if (!devType ||
+            devType->v.v != Fortran::parser::OmpDeviceTypeClause::Type::Host)
+          for (auto &clause : clauseList->v) {
+            if (auto *toClause{std::get_if<parser::OmpClause::To>(&clause.u)}) {
+              for (auto &ompObject : toClause->v.v)
+                if (auto *name{parser::Unwrap<parser::Name>(ompObject)})
+                  markDeclTarForEachProgramUnit(
+                      subPrograms_, *name, devType, true);
+            }
+          }
+
+        // The default "declare target" inside of a function case, we must
+        // process the functions called from within
+        if (clauseList->v.empty()) {
+          if (auto *name = getNameFromVariant(currentSubprogram_)) {
+            markDeclTarForEachProgramUnit(subPrograms_, *name, nullptr, true);
+          }
+        }
+      }
+    }
+  }
+
+  bool Pre(parser::FunctionSubprogram &x) {
+    insideOfInterfaceBody_ = false;
+    auto &stmt =
+        std::get<parser::Statement<parser::FunctionStmt>>(x.t).statement;
+    auto name = std::get<parser::Name>(stmt.t);
+    subPrograms_[name.ToString()] = &x;
+    currentSubprogram_ = &x;
+    return true;
+  }
+
+  bool Pre(parser::SubroutineSubprogram &x) {
+    insideOfInterfaceBody_ = false;
+    auto &stmt =
+        std::get<parser::Statement<parser::SubroutineStmt>>(x.t).statement;
+    auto name = std::get<parser::Name>(stmt.t);
+    subPrograms_[name.ToString()] = &x;
+    currentSubprogram_ = &x;
+    return true;
+  }
+
+  bool Pre(parser::InterfaceBody &x) {
+    insideOfInterfaceBody_ = true;
+    if (auto *func{parser::Unwrap<parser::InterfaceBody::Function>(x.u)}) {
+      const auto &stmt{
+          std::get<parser::Statement<parser::FunctionStmt>>(func->t)};
+      auto name = std::get<parser::Name>(stmt.statement.t);
+      interfaces_[name.ToString()] = &x;
+    }
+
+    if (auto *subr{parser::Unwrap<parser::InterfaceBody::Subroutine>(x.u)}) {
+      const auto &stmt{
+          std::get<parser::Statement<parser::SubroutineStmt>>(subr->t)};
+      auto name = std::get<parser::Name>(stmt.statement.t);
+      interfaces_[name.ToString()] = &x;
+    }
+
+    return true;
+  }
+};
+
+bool FinalizeOMP(SemanticsContext &context, parser::Program &program) {
+  ImplicitDeclareTargetCapture impCap{context};
+  Walk(program, impCap);
+  return !context.AnyFatalError();
+}
+
+} // namespace Fortran::semantics
diff --git a/flang/lib/Semantics/semantics.cpp b/flang/lib/Semantics/semantics.cpp
--- a/flang/lib/Semantics/semantics.cpp
+++ b/flang/lib/Semantics/semantics.cpp
@@ -31,6 +31,7 @@
 #include "check-select-type.h"
 #include "check-stop.h"
 #include "compute-offsets.h"
+#include "finalize-omp.h"
 #include "mod-file.h"
 #include "resolve-labels.h"
 #include "resolve-names.h"
@@ -172,6 +173,7 @@
   ComputeOffsets(context, context.globalScope());
   CheckDeclarations(context);
   StatementSemanticsPass1{context}.Walk(program);
+  FinalizeOMP(context, program);
   StatementSemanticsPass2 pass2{context};
   pass2.Walk(program);
   if (!context.AnyFatalError()) {
diff --git a/flang/test/Examples/omp-declarative-directive.f90 b/flang/test/Examples/omp-declarative-directive.f90
--- a/flang/test/Examples/omp-declarative-directive.f90
+++ b/flang/test/Examples/omp-declarative-directive.f90
@@ -37,5 +37,5 @@
 ! CHECK-NEXT:- file:            '{{[^"]*}}omp-declarative-directive.f90'
 ! CHECK-NEXT:  line:            21
 ! CHECK-NEXT:  construct:       declare target
-! CHECK-NEXT:  clauses:         []
+! CHECK-NEXT:  clauses: []
 ! CHECK-NEXT:...
diff --git a/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite01.f90 b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite01.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite01.f90
@@ -0,0 +1,325 @@
+! RUN: %flang_fc1 -fopenmp -fdebug-dump-parse-tree %s 2>&1 | FileCheck %s
+!
+! Ensure that functions and subroutines referenced within 
+! declare target functions and target regions are
+! made declare target as specified by more recent iterations 
+! of the OpenMP specification. This is done through a 
+! semantic pass which generates declare target directives 
+! inside of the implicitly captured functions which match 
+! the callers.
+!
+! This test checks that the pass does simple declare target 
+! function implicit capture and marking with no issues.
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_nest_twice'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_NEST_TWICE() RESULT(I)
+    INTEGER :: I
+    I = 10
+END FUNCTION IMPLICITLY_CAPTURED_NEST_TWICE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_one_twice'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_ONE_TWICE() RESULT(K)
+    K = IMPLICITLY_CAPTURED_NEST_TWICE()
+END FUNCTION IMPLICITLY_CAPTURED_ONE_TWICE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_two_twice'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_TWO_TWICE() RESULT(Y)
+    INTEGER :: Y
+    Y = 5
+END FUNCTION IMPLICITLY_CAPTURED_TWO_TWICE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'target_function_test_device'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION TARGET_FUNCTION_TEST_DEVICE() RESULT(J)
+!$omp declare target to(TARGET_FUNCTION_TEST_DEVICE) device_type(nohost)
+    INTEGER :: I, J
+    I = IMPLICITLY_CAPTURED_ONE_TWICE()
+    J = IMPLICITLY_CAPTURED_TWO_TWICE() + I 
+END FUNCTION TARGET_FUNCTION_TEST_DEVICE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'target_function_test_host'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Host
+FUNCTION TARGET_FUNCTION_TEST_HOST() RESULT(J)
+!$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
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'func_t_device'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION FUNC_T_DEVICE() RESULT(I)
+!$omp declare target to(FUNC_T_DEVICE) device_type(nohost)
+        INTEGER :: I
+        I = 1
+END FUNCTION FUNC_T_DEVICE
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'func_t_host'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Host
+FUNCTION FUNC_T_HOST() RESULT(I)
+!$omp declare target to(FUNC_T_HOST) device_type(host)
+        INTEGER :: I
+        I = 1
+END FUNCTION FUNC_T_HOST
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'subr_t_any'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+SUBROUTINE SUBR_T_ANY()
+!$omp declare target to(SUBR_T_ANY) device_type(any)
+END
+    
+!! -----
+    
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithList -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'subr_default_extendedlist'
+SUBROUTINE SUBR_DEFAULT_EXTENDEDLIST()
+!$omp declare target(SUBR_DEFAULT_EXTENDEDLIST)
+END
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList ->
+SUBROUTINE SUBR_UNSPECIFIED()
+!$omp declare target
+END
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'unspecified_capture'
+FUNCTION UNSPECIFIED_CAPTURE() RESULT(K)
+    REAL :: K
+    K = 1
+END FUNCTION UNSPECIFIED_CAPTURE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList ->
+SUBROUTINE SUBR_UNSPECIFIED_CAPTURE()
+!$omp declare target
+    REAL :: I
+    I = UNSPECIFIED_CAPTURE()
+END
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_nest'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_NEST() RESULT(K)
+    INTEGER :: I
+    I = 10
+    K = I
+END FUNCTION IMPLICITLY_CAPTURED_NEST
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_one'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_ONE() RESULT(K)
+    K = IMPLICITLY_CAPTURED_NEST()
+END FUNCTION IMPLICITLY_CAPTURED_ONE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_two'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_TWO() RESULT(K)
+    INTEGER :: I
+    I = 10
+    K = I
+END FUNCTION IMPLICITLY_CAPTURED_TWO
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'target_function_test'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION TARGET_FUNCTION_TEST() RESULT(J)
+!$omp declare target to(TARGET_FUNCTION_TEST) device_type(nohost)
+    INTEGER :: I, J
+    I = IMPLICITLY_CAPTURED_ONE()
+    J = IMPLICITLY_CAPTURED_TWO() + I
+END FUNCTION TARGET_FUNCTION_TEST
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'no_declare_target'
+FUNCTION NO_DECLARE_TARGET() RESULT(K)
+    implicit none
+    REAL :: I, K
+    I = 10.0
+    K = I
+END FUNCTION NO_DECLARE_TARGET
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'declare_target_two'
+FUNCTION DECLARE_TARGET_TWO() RESULT(J)
+!$omp declare target to(DECLARE_TARGET_TWO)
+    implicit none
+    REAL :: I, J
+    I = NO_DECLARE_TARGET()
+    J = I
+END FUNCTION DECLARE_TARGET_TWO
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK:OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_recursive'
+RECURSIVE FUNCTION IMPLICITLY_CAPTURED_RECURSIVE(INCREMENT) RESULT(K)
+    INTEGER :: INCREMENT, K
+    IF (INCREMENT == 10) THEN
+        K = INCREMENT
+    ELSE
+        K = IMPLICITLY_CAPTURED_RECURSIVE(INCREMENT + 1)
+    END IF
+END FUNCTION IMPLICITLY_CAPTURED_RECURSIVE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithList -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'target_function_recurse'
+FUNCTION TARGET_FUNCTION_RECURSE() RESULT(I)
+!$omp declare target(TARGET_FUNCTION_RECURSE)
+    INTEGER :: I
+    I = IMPLICITLY_CAPTURED_RECURSIVE(0)
+END FUNCTION TARGET_FUNCTION_RECURSE
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_with_dev_type_recursive'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+RECURSIVE FUNCTION IMPLICITLY_CAPTURED_WITH_DEV_TYPE_RECURSIVE(INCREMENT) RESULT(K)
+INTEGER :: INCREMENT, K
+IF (INCREMENT == 10) THEN
+    K = INCREMENT
+ELSE
+    K = IMPLICITLY_CAPTURED_WITH_DEV_TYPE_RECURSIVE(INCREMENT + 1)
+END IF
+END FUNCTION IMPLICITLY_CAPTURED_WITH_DEV_TYPE_RECURSIVE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'target_function_with_dev_type_recurse'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION TARGET_FUNCTION_WITH_DEV_TYPE_RECURSE() RESULT(I)
+!$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
+
+!! -----
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_link_func'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+! CHECK: DeclarationConstruct -> SpecificationConstruct -> OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> Link -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'p'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Host
+FUNCTION IMPLICITLY_CAPTURED_LINK_FUNC() RESULT(I)
+    IMPLICIT NONE
+    INTEGER :: I
+    INTEGER :: P
+    SAVE P 
+!$omp declare target link(P) device_type(host)
+    P = 10
+    I = P
+END FUNCTION IMPLICITLY_CAPTURED_LINK_FUNC
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_capture_func_with_link'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION IMPLICITLY_CAPTURE_FUNC_WITH_LINK() RESULT(K)
+!$omp declare target to(IMPLICITLY_CAPTURE_FUNC_WITH_LINK) device_type(nohost)
+    K = IMPLICITLY_CAPTURED_LINK_FUNC()
+END FUNCTION IMPLICITLY_CAPTURE_FUNC_WITH_LINK
+
+!! -----
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_to_func'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+! CHECK: DeclarationConstruct -> SpecificationConstruct -> OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'p'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Host
+FUNCTION IMPLICITLY_CAPTURED_TO_FUNC() RESULT(I)
+    IMPLICIT NONE
+    INTEGER :: I
+    INTEGER :: P
+    SAVE P 
+!$omp declare target to(P) device_type(host)
+    P = 10
+    I = P
+END FUNCTION IMPLICITLY_CAPTURED_TO_FUNC
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_capture_func_with_to'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION IMPLICITLY_CAPTURE_FUNC_WITH_TO() RESULT(K)
+!$omp declare target to(IMPLICITLY_CAPTURE_FUNC_WITH_TO) device_type(nohost)
+    K = IMPLICITLY_CAPTURED_TO_FUNC()
+END FUNCTION IMPLICITLY_CAPTURE_FUNC_WITH_TO
diff --git a/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite02.f90 b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite02.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite02.f90
@@ -0,0 +1,271 @@
+! RUN: %flang_fc1 -fopenmp -fdebug-dump-parse-tree %s 2>&1 | FileCheck %s
+!
+! Ensure that functions and subroutines referenced within 
+! declare target functions and target regions are
+! made declare target as specified by more recent iterations 
+! of the OpenMP specification. This is done through a 
+! semantic pass which generates declare target directives 
+! inside of the implicitly captured functions which match 
+! the callers.
+!
+! This test case is declare-target-implicit-capture-rewrite01.f90
+! except placed into a module, to verify the pass works and continues
+! to work in conjunction with modules.
+
+MODULE test_module
+    CONTAINS
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_nest_twice'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_NEST_TWICE() RESULT(I)
+    INTEGER :: I
+    I = 10
+END FUNCTION IMPLICITLY_CAPTURED_NEST_TWICE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_one_twice'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_ONE_TWICE() RESULT(K)
+    K = IMPLICITLY_CAPTURED_NEST_TWICE()
+END FUNCTION IMPLICITLY_CAPTURED_ONE_TWICE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_two_twice'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_TWO_TWICE() RESULT(Y)
+    INTEGER :: Y
+    Y = 5
+END FUNCTION IMPLICITLY_CAPTURED_TWO_TWICE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'target_function_test_device'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION TARGET_FUNCTION_TEST_DEVICE() RESULT(J)
+!$omp declare target to(TARGET_FUNCTION_TEST_DEVICE) device_type(nohost)
+    INTEGER :: I, J
+    I = IMPLICITLY_CAPTURED_ONE_TWICE()
+    J = IMPLICITLY_CAPTURED_TWO_TWICE() + I 
+END FUNCTION TARGET_FUNCTION_TEST_DEVICE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'target_function_test_host'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Host
+FUNCTION TARGET_FUNCTION_TEST_HOST() RESULT(J)
+!$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
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'func_t_device'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION FUNC_T_DEVICE() RESULT(I)
+!$omp declare target to(FUNC_T_DEVICE) device_type(nohost)
+        INTEGER :: I
+        I = 1
+END FUNCTION FUNC_T_DEVICE
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'func_t_host'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Host
+FUNCTION FUNC_T_HOST() RESULT(I)
+!$omp declare target to(FUNC_T_HOST) device_type(host)
+        INTEGER :: I
+        I = 1
+END FUNCTION FUNC_T_HOST
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'subr_t_any'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+SUBROUTINE SUBR_T_ANY()
+!$omp declare target to(SUBR_T_ANY) device_type(any)
+END
+    
+!! -----
+    
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithList -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'subr_default_extendedlist'
+SUBROUTINE SUBR_DEFAULT_EXTENDEDLIST()
+!$omp declare target(SUBR_DEFAULT_EXTENDEDLIST)
+END
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList ->
+SUBROUTINE SUBR_UNSPECIFIED()
+!$omp declare target
+END
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'unspecified_capture'
+FUNCTION UNSPECIFIED_CAPTURE() RESULT(K)
+    REAL :: K
+    K = 1
+END FUNCTION UNSPECIFIED_CAPTURE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList ->
+SUBROUTINE SUBR_UNSPECIFIED_CAPTURE()
+!$omp declare target
+    REAL :: I
+    I = UNSPECIFIED_CAPTURE()
+END
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_nest'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_NEST() RESULT(K)
+    INTEGER :: I
+    I = 10
+    K = I
+END FUNCTION IMPLICITLY_CAPTURED_NEST
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_one'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_ONE() RESULT(K)
+    K = IMPLICITLY_CAPTURED_NEST()
+END FUNCTION IMPLICITLY_CAPTURED_ONE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_two'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_TWO() RESULT(K)
+    INTEGER :: I
+    I = 10
+    K = I
+END FUNCTION IMPLICITLY_CAPTURED_TWO
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'target_function_test'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION TARGET_FUNCTION_TEST() RESULT(J)
+!$omp declare target to(TARGET_FUNCTION_TEST) device_type(nohost)
+    INTEGER :: I, J
+    I = IMPLICITLY_CAPTURED_ONE()
+    J = IMPLICITLY_CAPTURED_TWO() + I
+END FUNCTION TARGET_FUNCTION_TEST
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'no_declare_target'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION NO_DECLARE_TARGET() RESULT(K)
+    implicit none
+    REAL :: I, K
+    I = 10.0
+    K = I
+END FUNCTION NO_DECLARE_TARGET
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'declare_target_two'
+FUNCTION DECLARE_TARGET_TWO() RESULT(J)
+!$omp declare target to(DECLARE_TARGET_TWO)
+    implicit none
+    REAL :: I, J
+    I = NO_DECLARE_TARGET()
+    J = I
+END FUNCTION DECLARE_TARGET_TWO
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK:OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_recursive'
+RECURSIVE FUNCTION IMPLICITLY_CAPTURED_RECURSIVE(INCREMENT) RESULT(K)
+    INTEGER :: INCREMENT, K
+    IF (INCREMENT == 10) THEN
+        K = INCREMENT
+    ELSE
+        K = IMPLICITLY_CAPTURED_RECURSIVE(INCREMENT + 1)
+    END IF
+END FUNCTION IMPLICITLY_CAPTURED_RECURSIVE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithList -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'target_function_recurse'
+FUNCTION TARGET_FUNCTION_RECURSE() RESULT(I)
+!$omp declare target(TARGET_FUNCTION_RECURSE)
+    INTEGER :: I
+    I = IMPLICITLY_CAPTURED_RECURSIVE(0)
+END FUNCTION TARGET_FUNCTION_RECURSE
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_with_dev_type_recursive'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+RECURSIVE FUNCTION IMPLICITLY_CAPTURED_WITH_DEV_TYPE_RECURSIVE(INCREMENT) RESULT(K)
+INTEGER :: INCREMENT, K
+IF (INCREMENT == 10) THEN
+    K = INCREMENT
+ELSE
+    K = IMPLICITLY_CAPTURED_WITH_DEV_TYPE_RECURSIVE(INCREMENT + 1)
+END IF
+END FUNCTION IMPLICITLY_CAPTURED_WITH_DEV_TYPE_RECURSIVE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'target_function_with_dev_type_recurse'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION TARGET_FUNCTION_WITH_DEV_TYPE_RECURSE() RESULT(I)
+!$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
+
+END MODULE test_module
diff --git a/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite03.f90 b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite03.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite03.f90
@@ -0,0 +1,196 @@
+! RUN: %flang_fc1 -fopenmp -fdebug-dump-parse-tree %s 2>&1 | FileCheck %s
+!
+! Ensure that functions and subroutines referenced within 
+! declare target functions and target regions are
+! made declare target as specified by more recent iterations 
+! of the OpenMP specification. This is done through a 
+! semantic pass which generates declare target directives 
+! inside of the implicitly captured functions which match 
+! the callers.
+!
+! This test aims to test the declare target implict capture 
+! rewrite passes interaction with interfaces, which they are
+! allowed to be placed inside. However, the declare target in 
+! the interface and the function definition must be equivalent. 
+
+!! The foo and bar tests are technically a semantic error 
+!! (unimplemented as of creation), the user must specify the 
+!! exact same declare target in both interface and defintion. 
+!! The semanitc analysis pass will do nothing with this. It 
+!! only updates interfaces if the definition itself is modified, 
+!! to keep it inline with the changes made. 
+
+PROGRAM MB
+    INTERFACE
+
+!! This test-case, should eventually be an error. The two declare target pragmas are not
+!! aligned (the body doesn't match the interface), and the pass correctly will not update
+!! this subroutine to match it.
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> 
+    SUBROUTINE FOO
+    !$omp declare target
+    END SUBROUTINE
+
+!! -----
+
+! CHECK-NOT: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK-NOT: Verbatim
+! CHECK-NOT: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList ->
+    SUBROUTINE BAR
+    END SUBROUTINE
+
+!! -----
+
+!! This test-case, should eventually be an error. The two declare target pragmas are not
+!! aligned (the body doesn't match the interface), and the pass correctly will not update
+!! this subroutine to match it.
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList ->
+    SUBROUTINE BAZ
+    !$omp declare target
+    END SUBROUTINE
+
+!! -----
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicit_callee'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+    SUBROUTINE IMPLICIT_CALLEE
+    END SUBROUTINE
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'caller_one'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Host
+    SUBROUTINE CALLER_ONE
+    !$omp declare target to(CALLER_ONE) device_type(host)
+    END SUBROUTINE
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'caller_two'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+    SUBROUTINE CALLER_TWO
+    !$omp declare target to(CALLER_TWO) device_type(nohost)
+    END SUBROUTINE
+
+!! -----
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'caller_recursive'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+    SUBROUTINE CALLER_RECURSIVE
+    !$omp declare target to(CALLER_RECURSIVE) device_type(nohost)
+    END SUBROUTINE
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_recursive'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+    RECURSIVE SUBROUTINE IMPLICITLY_CAPTURED_RECURSIVE(INCREMENT)
+        INTEGER :: INCREMENT
+    END SUBROUTINE
+    END INTERFACE
+END PROGRAM
+
+!! -----
+
+! CHECK-NOT: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK-NOT: Verbatim
+! CHECK-NOT: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> 
+SUBROUTINE FOO
+    print *, "foo"
+END SUBROUTINE
+
+!! -----
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList ->
+SUBROUTINE BAR
+!$omp declare target
+   print *, "bar"
+END SUBROUTINE
+
+!! -----
+
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'baz'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+SUBROUTINE BAZ
+!$omp declare target to(BAZ) device_type(nohost)
+   print *, "baz"
+END SUBROUTINE
+
+!! -----
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicit_callee'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+SUBROUTINE IMPLICIT_CALLEE
+END SUBROUTINE
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'caller_one'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Host
+SUBROUTINE CALLER_ONE
+    implicit none
+!$omp declare target to(CALLER_ONE) device_type(host)
+    CALL IMPLICIT_CALLEE()
+END SUBROUTINE
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'non_interface_function'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION NON_INTERFACE_FUNCTION() RESULT(I)
+    INTEGER :: I
+    I = 10
+END FUNCTION NON_INTERFACE_FUNCTION
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'caller_two'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+SUBROUTINE CALLER_TWO
+    implicit none
+    INTEGER :: I
+!$omp declare target to(CALLER_TWO) device_type(nohost)
+    I = NON_INTERFACE_FUNCTION()
+    CALL IMPLICIT_CALLEE()
+END SUBROUTINE
+
+!! -----
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_recursive'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+RECURSIVE SUBROUTINE IMPLICITLY_CAPTURED_RECURSIVE(INCREMENT)
+    INTEGER :: INCREMENT
+    IF (INCREMENT == 10) THEN
+        RETURN
+    ELSE
+        CALL IMPLICITLY_CAPTURED_RECURSIVE(INCREMENT + 1)
+    END IF
+END SUBROUTINE
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'caller_recursive'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+SUBROUTINE CALLER_RECURSIVE
+!$omp declare target to(CALLER_RECURSIVE) device_type(nohost)
+    CALL IMPLICITLY_CAPTURED_RECURSIVE(0)
+END SUBROUTINE
diff --git a/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite04.f90 b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite04.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite04.f90
@@ -0,0 +1,47 @@
+! RUN: %flang_fc1 -fopenmp -fdebug-dump-parse-tree %s 2>&1 | FileCheck %s
+!
+! Ensure that functions and subroutines referenced within 
+! declare target functions and target regions are
+! made declare target as specified by more recent iterations 
+! of the OpenMP specification. This is done through a 
+! semantic pass which generates declare target directives 
+! inside of the implicitly captured functions which match 
+! the callers.
+!
+! This test aims to test the declare target implict capture 
+! rewrite passes interaction with static dispatch/function
+! name aliases.
+
+MODULE m
+    CONTAINS
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 's1'
+    SUBROUTINE S1(I)
+       INTEGER :: I
+       PRINT *, I
+    END SUBROUTINE
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 's2'
+    SUBROUTINE s2(R)
+        REAL :: R
+        PRINT *, R
+    END SUBROUTINE
+END
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 's'
+SUBROUTINE S
+    USE m
+!$omp declare target to(s)
+    INTERFACE SS
+    MODULE PROCEDURE S1, S2
+        END INTERFACE
+    INTEGER :: X = 1
+    REAL :: Y = 2.2
+    CALL SS(X)
+    CALL SS(Y)
+END SUBROUTINE
+    
\ No newline at end of file
diff --git a/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite05.f90 b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite05.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite05.f90
@@ -0,0 +1,38 @@
+! RUN: %flang_fc1 -fopenmp -fdebug-dump-parse-tree %s 2>&1 | FileCheck %s
+!
+! Ensure that functions and subroutines referenced within 
+! declare target functions and target regions are
+! made declare target as specified by more recent iterations 
+! of the OpenMP specification. This is done through a 
+! semantic pass which generates declare target directives 
+! inside of the implicitly captured functions which match 
+! the callers.
+!
+! This test aims to test the passes interaction with 
+! declare target functions with nested functions, the 
+! specification dictates that the nested functions are not 
+! allowed to have there own declare target directive, 
+! they instead inherit their parents. So, for now we follow
+! this behaviour, leaving the inner function unmarked, however,
+! there is no issue currently with adding the declare target
+! to both, provided they match (minus the clause list with
+! the functions name in it).
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'sub'
+SUBROUTINE SUB                                           
+    IMPLICIT NONE                                             
+!$omp declare target to(SUB)
+    INTEGER :: N
+    N = FORCED()
+  CONTAINS
+! CHECK-NOT: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK-NOT: Verbatim
+! CHECK-NOT: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'forced'
+  FUNCTION FORCED()
+   IMPLICIT NONE
+   INTEGER :: FORCED  
+   FORCED = 1
+  END FUNCTION FORCED
+END SUBROUTINE
diff --git a/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite06.f90 b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite06.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite06.f90
@@ -0,0 +1,94 @@
+! RUN: %flang_fc1 -fopenmp -fdebug-dump-parse-tree %s 2>&1 | FileCheck %s
+!
+! Ensure that functions and subroutines referenced within 
+! declare target functions and target regions are
+! made declare target as specified by more recent iterations 
+! of the OpenMP specification. This is done through a 
+! semantic pass which generates declare target directives 
+! inside of the implicitly captured functions which match 
+! the callers.
+!
+! This test aims to test the passes interaction with 
+! functions called from target regions, which should
+! be marked as declare target
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicit_capture'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICIT_CAPTURE() RESULT(I)
+    IMPLICIT NONE
+    INTEGER :: I  
+    I = 1
+END FUNCTION IMPLICIT_CAPTURE
+
+SUBROUTINE SUBR_TARGET()
+    INTEGER :: N
+!$omp target map(N)
+    N = IMPLICIT_CAPTURE()
+!$omp end target
+END SUBROUTINE
+  
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_nest_twice'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_NEST_TWICE() RESULT(I)
+    INTEGER :: I
+    I = 10
+END FUNCTION IMPLICITLY_CAPTURED_NEST_TWICE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_one_twice'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_ONE_TWICE() RESULT(K)
+    K = IMPLICITLY_CAPTURED_NEST_TWICE()
+END FUNCTION IMPLICITLY_CAPTURED_ONE_TWICE
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_two_twice'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_TWO_TWICE() RESULT(Y)
+    INTEGER :: Y
+    Y = 5
+END FUNCTION IMPLICITLY_CAPTURED_TWO_TWICE
+
+
+FUNCTION TARGET_FUNCTION_TEST_DEVICE() RESULT(J)
+    INTEGER :: I, J
+    !$omp target map(I, J)
+    I = IMPLICITLY_CAPTURED_ONE_TWICE()
+    J = IMPLICITLY_CAPTURED_TWO_TWICE() + I 
+    !$omp end target
+END FUNCTION TARGET_FUNCTION_TEST_DEVICE
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK:OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_recursive'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+RECURSIVE FUNCTION IMPLICITLY_CAPTURED_RECURSIVE(INCREMENT) RESULT(K)
+    INTEGER :: INCREMENT, K
+    IF (INCREMENT == 10) THEN
+        K = INCREMENT
+    ELSE
+        K = IMPLICITLY_CAPTURED_RECURSIVE(INCREMENT + 1)
+    END IF
+END FUNCTION IMPLICITLY_CAPTURED_RECURSIVE
+
+FUNCTION TARGET_FUNCTION_RECURSE() RESULT(I)
+    INTEGER :: I
+    !$omp target map(I)
+    I = IMPLICITLY_CAPTURED_RECURSIVE(0)
+    !$omp end target
+END FUNCTION TARGET_FUNCTION_RECURSE
diff --git a/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite07.f90 b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite07.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite07.f90
@@ -0,0 +1,150 @@
+! RUN: %flang_fc1 -fopenmp -fdebug-dump-parse-tree %s 2>&1 | FileCheck %s
+!
+! Ensure that functions and subroutines referenced within 
+! declare target functions and target regions are
+! made declare target as specified by more recent iterations 
+! of the OpenMP specification. This is done through a 
+! semantic pass which generates declare target directives 
+! inside of the implicitly captured functions which match 
+! the callers.
+!
+! This test aims to test the passes interaction with 
+! intermixed declare target functions and target regions
+! which both incur the pass to perform implicit marking.
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'declare_target_capture_host'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION DECLARE_TARGET_CAPTURE_HOST() RESULT(I)
+!$omp declare target to(DECLARE_TARGET_CAPTURE_HOST) device_type(host)
+    IMPLICIT NONE
+    INTEGER :: I  
+    I = 1
+END FUNCTION DECLARE_TARGET_CAPTURE_HOST
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'declare_target_capture_nohost'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION DECLARE_TARGET_CAPTURE_NOHOST() RESULT(I)
+!$omp declare target to(DECLARE_TARGET_CAPTURE_NOHOST) device_type(nohost)
+        IMPLICIT NONE
+        INTEGER :: I  
+        I = 1
+END FUNCTION DECLARE_TARGET_CAPTURE_NOHOST
+    
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'declare_target_capture_any'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION DECLARE_TARGET_CAPTURE_ANY() RESULT(I)
+!$omp declare target to(DECLARE_TARGET_CAPTURE_ANY) device_type(any)
+        IMPLICIT NONE
+        INTEGER :: I  
+        I = 1
+END FUNCTION DECLARE_TARGET_CAPTURE_ANY
+
+! CHECK-NOT: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'subr_target'
+! CHECK-NOT: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+SUBROUTINE SUBR_TARGET()
+    IMPLICIT NONE
+    INTEGER :: I, J, K
+!$omp target map(I,J,K)
+    I = DECLARE_TARGET_CAPTURE_HOST()
+    J = DECLARE_TARGET_CAPTURE_NOHOST()
+    K = DECLARE_TARGET_CAPTURE_ANY()
+!$omp end target
+END SUBROUTINE
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'declare_target_captured_by_both'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION DECLARE_TARGET_CAPTURED_BY_BOTH() RESULT(I)
+    IMPLICIT NONE
+    INTEGER :: I  
+    I = 1
+END FUNCTION DECLARE_TARGET_CAPTURED_BY_BOTH
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'func_declare_target'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Host
+FUNCTION FUNC_DECLARE_TARGET() RESULT(K)
+!$omp declare target to(FUNC_DECLARE_TARGET) device_type(host)
+    IMPLICIT NONE
+    INTEGER :: K
+    K = DECLARE_TARGET_CAPTURED_BY_BOTH()
+END FUNCTION FUNC_DECLARE_TARGET
+
+! CHECK-NOT: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'func_target'
+! CHECK-NOT: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION FUNC_TARGET() RESULT(I)
+    IMPLICIT NONE
+    INTEGER :: I
+!$omp target map(I)
+    I = DECLARE_TARGET_CAPTURED_BY_BOTH()
+!$omp end target
+END FUNCTION FUNC_TARGET
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'declare_target_captured_twice_from_same_func'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION DECLARE_TARGET_CAPTURED_TWICE_FROM_SAME_FUNC() RESULT(I)
+    IMPLICIT NONE
+    INTEGER :: I  
+    I = 1
+END FUNCTION DECLARE_TARGET_CAPTURED_TWICE_FROM_SAME_FUNC
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'func_declare_target_and_target'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION FUNC_DECLARE_TARGET_AND_TARGET() RESULT(I)
+!$omp declare target to(FUNC_DECLARE_TARGET_AND_TARGET) device_type(nohost)
+    IMPLICIT NONE
+    INTEGER :: I
+!$omp target map(I)
+    I = DECLARE_TARGET_CAPTURED_TWICE_FROM_SAME_FUNC()
+!$omp end target
+END FUNCTION FUNC_DECLARE_TARGET_AND_TARGET
+
+!! -----
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'declare_target_captured_twice_from_same_func_any'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION DECLARE_TARGET_CAPTURED_TWICE_FROM_SAME_FUNC_ANY() RESULT(I)
+    IMPLICIT NONE
+    INTEGER :: I  
+    I = 1
+END FUNCTION DECLARE_TARGET_CAPTURED_TWICE_FROM_SAME_FUNC_ANY
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'func_declare_target_host_and_target'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Host
+FUNCTION FUNC_DECLARE_TARGET_HOST_AND_TARGET() RESULT(I)
+!$omp declare target to(FUNC_DECLARE_TARGET_HOST_AND_TARGET) device_type(host)
+    IMPLICIT NONE
+    INTEGER :: I
+!$omp target map(I)
+    I = DECLARE_TARGET_CAPTURED_TWICE_FROM_SAME_FUNC_ANY()
+!$omp end target
+END FUNCTION FUNC_DECLARE_TARGET_HOST_AND_TARGET
diff --git a/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite08.f90 b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite08.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite08.f90
@@ -0,0 +1,64 @@
+! RUN: %flang_fc1 -fopenmp -fdebug-dump-parse-tree %s 2>&1 | FileCheck %s
+!
+! Ensure that functions and subroutines referenced within 
+! declare target functions and target regions are
+! made declare target as specified by more recent iterations 
+! of the OpenMP specification. This is done through a 
+! semantic pass which generates declare target directives 
+! inside of the implicitly captured functions which match 
+! the callers.
+!
+! This test aims to test the passes interaction with illegal
+! code, which may be written accidentally by a user. While
+! the pass shouldn't neccessarily do anything sensible with 
+! the code, it should not ICE the compiler or disrupt future
+! or existing semantic errors. And as this pass executes before
+! semantic analysis we must verify these cases.
+!
+! NOTE: Some of these will eventually have to be changed to 
+! check for the error diagnostic that is emitted, rather than
+! (or in addition to) checking what the pass itself does to the
+! PFT.
+
+!! -----
+
+!! Illegal to have device_type without either link, to or an extended-list 
+
+! CHECK-NOT: OmpDeclareTargetSpecifier
+FUNCTION IMPLICITLY_CAPTURED_NEST() RESULT(I)
+    IMPLICIT NONE
+    INTEGER :: I
+    I = 10
+END FUNCTION IMPLICITLY_CAPTURED_NEST
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+! CHECK: ImplicitPart -> 
+FUNCTION IMPLICITLY_CAPTURE_ILLEGAL() RESULT(K)
+!$omp declare target device_type(nohost)
+    K = IMPLICITLY_CAPTURED_NEST()
+END FUNCTION IMPLICITLY_CAPTURE_ILLEGAL
+
+!! -----
+
+!! Illegal to have a function passed to a link clause, the specification only
+!! allows variables or arrays 
+
+! CHECK-NOT: OmpDeclareTargetSpecifier
+FUNCTION IMPLICITLY_CAPTURED_NEST_TWO() RESULT(I)
+    IMPLICIT NONE
+    INTEGER :: I
+    I = 10
+END FUNCTION IMPLICITLY_CAPTURED_NEST_TWO
+
+! CHECK: SpecificationPart
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> Link -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_capture_illegal_link'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Host
+FUNCTION IMPLICITLY_CAPTURE_ILLEGAL_LINK() RESULT(K)
+!$omp declare target link(IMPLICITLY_CAPTURE_ILLEGAL_LINK) device_type(host)
+    K = IMPLICITLY_CAPTURED_NEST_TWO()
+END FUNCTION IMPLICITLY_CAPTURE_ILLEGAL_LINK
diff --git a/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite09.f90 b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite09.f90
new file mode 100644
--- /dev/null
+++ b/flang/test/Semantics/OpenMP/declare-target-implicit-capture-rewrite09.f90
@@ -0,0 +1,189 @@
+! RUN: %flang_fc1 -fopenmp -fdebug-dump-parse-tree %s 2>&1 | FileCheck %s
+!
+! Ensure that functions and subroutines referenced within 
+! declare target functions and target regions are
+! made declare target as specified by more recent iterations 
+! of the OpenMP specification. This is done through a 
+! semantic pass which generates declare target directives 
+! inside of the implicitly captured functions which match 
+! the callers.
+!
+! This test aims to test the behaviour of mixed declare 
+! targets with functions and variables and multiple declare
+! targets.
+
+!! -----
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_nest_one'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+! CHECK: DeclarationConstruct -> SpecificationConstruct -> OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'p'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Host
+FUNCTION IMPLICITLY_CAPTURED_NEST_ONE() RESULT(I)
+    IMPLICIT NONE
+    INTEGER :: I
+    INTEGER :: P
+    SAVE P 
+!$omp declare target to(IMPLICITLY_CAPTURED_NEST_ONE, P) device_type(host)
+    P = 10
+    I = P
+END FUNCTION IMPLICITLY_CAPTURED_NEST_ONE
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_capture_one'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION IMPLICITLY_CAPTURE_ONE() RESULT(K)
+!$omp declare target to(IMPLICITLY_CAPTURE_ONE) device_type(nohost)
+    K = IMPLICITLY_CAPTURED_NEST_ONE()
+END FUNCTION IMPLICITLY_CAPTURE_ONE
+
+!! -----
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_nest_two'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+! CHECK: DeclarationConstruct -> SpecificationConstruct -> OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'p'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Host
+FUNCTION IMPLICITLY_CAPTURED_NEST_TWO() RESULT(I)
+    IMPLICIT NONE
+    INTEGER :: I
+    INTEGER :: P
+    SAVE P 
+!$omp declare target to(P) device_type(host)
+    P = 10
+    I = P
+END FUNCTION IMPLICITLY_CAPTURED_NEST_TWO
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_capture_two'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURE_TWO() RESULT(K)
+!$omp declare target to(IMPLICITLY_CAPTURE_TWO) device_type(Any)
+    K = IMPLICITLY_CAPTURED_NEST_TWO()
+END FUNCTION IMPLICITLY_CAPTURE_TWO 
+
+!! -----
+
+! CHECK: DeclarationConstruct -> SpecificationConstruct -> OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'p'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Host
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_nest_three'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_NEST_THREE() RESULT(I)
+    IMPLICIT NONE
+    INTEGER :: I
+    INTEGER :: P
+    SAVE P 
+!$omp declare target to(P) device_type(host)
+!$omp declare target to(IMPLICITLY_CAPTURED_NEST_THREE) device_type(host)
+    P = 10
+    I = P
+END FUNCTION IMPLICITLY_CAPTURED_NEST_THREE
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_capture_three'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION IMPLICITLY_CAPTURE_THREE() RESULT(K)
+!$omp declare target to(IMPLICITLY_CAPTURE_THREE) device_type(nohost)
+    K = IMPLICITLY_CAPTURED_NEST_THREE()
+END FUNCTION IMPLICITLY_CAPTURE_THREE
+
+!! -----
+
+! CHECK: DeclarationConstruct -> SpecificationConstruct -> OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> Link -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'p'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_nest_four'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_NEST_FOUR() RESULT(I)
+    IMPLICIT NONE
+    INTEGER :: I
+    INTEGER :: P
+    SAVE P 
+!$omp declare target link(P) device_type(any)
+!$omp declare target to(IMPLICITLY_CAPTURED_NEST_FOUR) device_type(host)
+    P = 10
+    I = P
+END FUNCTION IMPLICITLY_CAPTURED_NEST_FOUR
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_capture_four'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION IMPLICITLY_CAPTURE_FOUR() RESULT(K)
+!$omp declare target to(IMPLICITLY_CAPTURE_FOUR) device_type(nohost)
+    K = IMPLICITLY_CAPTURED_NEST_FOUR()
+END FUNCTION IMPLICITLY_CAPTURE_FOUR
+
+!! -----
+
+! CHECK: DeclarationConstruct -> SpecificationConstruct -> OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> Link -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'p'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+! CHECK: DeclarationConstruct -> SpecificationConstruct -> OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithList -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_captured_nest_five'
+FUNCTION IMPLICITLY_CAPTURED_NEST_FIVE() RESULT(I)
+    IMPLICIT NONE
+    INTEGER :: I
+    INTEGER :: P
+    SAVE P 
+!$omp declare target link(P) device_type(any)
+!$omp declare target(IMPLICITLY_CAPTURED_NEST_FIVE)
+    P = 10
+    I = P
+END FUNCTION IMPLICITLY_CAPTURED_NEST_FIVE
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_capture_five'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION IMPLICITLY_CAPTURE_FIVE() RESULT(K)
+!$omp declare target to(IMPLICITLY_CAPTURE_FIVE) device_type(nohost)
+    K = IMPLICITLY_CAPTURED_NEST_FIVE()
+END FUNCTION IMPLICITLY_CAPTURE_FIVE
+
+!! -----
+
+! CHECK: DeclarationConstruct -> SpecificationConstruct -> OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> 
+! CHECK: DeclarationConstruct -> SpecificationConstruct -> OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> Link -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'p'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Any
+FUNCTION IMPLICITLY_CAPTURED_NEST_SIX() RESULT(I)
+    IMPLICIT NONE
+    INTEGER :: I
+    INTEGER :: P
+    SAVE P 
+!$omp declare target
+!$omp declare target link(P) device_type(any)
+    P = 10
+    I = P
+END FUNCTION IMPLICITLY_CAPTURED_NEST_SIX
+
+! CHECK: OpenMPDeclarativeConstruct -> OpenMPDeclareTargetConstruct
+! CHECK: Verbatim
+! CHECK: OmpDeclareTargetSpecifier -> OmpDeclareTargetWithClause -> OmpClauseList -> OmpClause -> To -> OmpObjectList -> OmpObject -> Designator -> DataRef -> Name = 'implicitly_capture_six'
+! CHECK: OmpClause -> DeviceType -> OmpDeviceTypeClause -> Type = Nohost
+FUNCTION IMPLICITLY_CAPTURE_SIX() RESULT(K)
+!$omp declare target to(IMPLICITLY_CAPTURE_SIX) device_type(nohost)
+    K = IMPLICITLY_CAPTURED_NEST_SIX()
+END FUNCTION IMPLICITLY_CAPTURE_SIX