Index: libomptarget/include/omptarget.h
===================================================================
--- libomptarget/include/omptarget.h
+++ libomptarget/include/omptarget.h
@@ -52,6 +52,8 @@
 };
 
 enum OpenMPOffloadingDeclareTargetFlags {
+  /// Mark the entry as having a 'to' attribute.
+  OMP_DECLARE_TARGET_TO   = 0x00,
   /// Mark the entry as having a 'link' attribute.
   OMP_DECLARE_TARGET_LINK = 0x01,
   /// Mark the entry as being a global constructor.
Index: libomptarget/plugins/cuda/src/rtl.cpp
===================================================================
--- libomptarget/plugins/cuda/src/rtl.cpp
+++ libomptarget/plugins/cuda/src/rtl.cpp
@@ -449,7 +449,8 @@
       entry.addr = (void *)cuptr;
 
       if (DeviceInfo.RequiresFlags & OMP_REQ_UNIFIED_SHARED_MEMORY &&
-          e->flags & OMP_DECLARE_TARGET_LINK) {
+          (e->flags & OMP_DECLARE_TARGET_LINK ||
+           e->flags == OMP_DECLARE_TARGET_TO)) {
         // If unified memory is present any target link variables
         // can access host addresses directly. There is no longer a
         // need for device copies.