diff --git a/flang/lib/Semantics/resolve-directives.cpp b/flang/lib/Semantics/resolve-directives.cpp
--- a/flang/lib/Semantics/resolve-directives.cpp
+++ b/flang/lib/Semantics/resolve-directives.cpp
@@ -330,6 +330,9 @@
   }
   void Post(const parser::OpenMPRequiresConstruct &) { PopContext(); }
 
+  bool Pre(const parser::OpenMPDeclareTargetConstruct &);
+  void Post(const parser::OpenMPDeclareTargetConstruct &) { PopContext(); }
+
   bool Pre(const parser::OpenMPThreadprivate &);
   void Post(const parser::OpenMPThreadprivate &) { PopContext(); }
 
@@ -1468,6 +1471,25 @@
   return true;
 }
 
+bool OmpAttributeVisitor::Pre(const parser::OpenMPDeclareTargetConstruct &x) {
+  PushContext(x.source, llvm::omp::Directive::OMPD_declare_target);
+  const auto &spec{std::get<parser::OmpDeclareTargetSpecifier>(x.t)};
+  if (const auto *objectList{parser::Unwrap<parser::OmpObjectList>(spec.u)}) {
+    ResolveOmpObjectList(*objectList, Symbol::Flag::OmpDeclareTarget);
+  } else if (const auto *clauseList{
+                 parser::Unwrap<parser::OmpClauseList>(spec.u)}) {
+    for (const auto &clause : clauseList->v) {
+      if (const auto *toClause{std::get_if<parser::OmpClause::To>(&clause.u)}) {
+        ResolveOmpObjectList(toClause->v, Symbol::Flag::OmpDeclareTarget);
+      } else if (const auto *linkClause{
+                     std::get_if<parser::OmpClause::Link>(&clause.u)}) {
+        ResolveOmpObjectList(linkClause->v, Symbol::Flag::OmpDeclareTarget);
+      }
+    }
+  }
+  return true;
+}
+
 bool OmpAttributeVisitor::Pre(const parser::OpenMPThreadprivate &x) {
   PushContext(x.source, llvm::omp::Directive::OMPD_threadprivate);
   const auto &list{std::get<parser::OmpObjectList>(x.t)};