diff --git a/flang/lib/parser/dump-parse-tree.h b/flang/lib/parser/dump-parse-tree.h
index d312cd4356b4..386900bcfb4c 100644
--- a/flang/lib/parser/dump-parse-tree.h
+++ b/flang/lib/parser/dump-parse-tree.h
@@ -456,8 +456,9 @@ public:
   NODE(parser::OmpClause, IsDevicePtr)
   NODE(parser, OmpCriticalDirective)
   NODE(parser::OmpCriticalDirective, Hint)
-  NODE(parser, OmpDeclareTargetMapType)
-  NODE_ENUM(parser::OmpDeclareTargetMapType, Type)
+  NODE(parser, OmpDeclareTargetSpecifier)
+  NODE(parser, OmpDeclareTargetWithClause)
+  NODE(parser, OmpDeclareTargetWithList)
   NODE(parser, OmpDefaultClause)
   NODE_ENUM(parser::OmpDefaultClause, Type)
   NODE(parser, OmpDependClause)
@@ -525,10 +526,6 @@ public:
   NODE(parser, OpenMPDeclareReductionConstruct)
   NODE(parser, OpenMPDeclareSimdConstruct)
   NODE(parser, OpenMPDeclareTargetConstruct)
-  NODE(parser, OpenMPDeclareTargetSpecifier)
-  NODE(parser::OpenMPDeclareTargetSpecifier, Implicit)
-  NODE(parser::OpenMPDeclareTargetSpecifier, WithClause)
-  NODE(parser::OpenMPDeclareTargetSpecifier, WithExtendedList)
   NODE(parser, OpenMPFlushConstruct)
   NODE(parser, OpenMPLoopConstruct)
   NODE(parser, OpenMPSimpleStandaloneConstruct)
diff --git a/flang/lib/parser/openmp-grammar.h b/flang/lib/parser/openmp-grammar.h
index 8398b45ab436..1be7b858bcb2 100644
--- a/flang/lib/parser/openmp-grammar.h
+++ b/flang/lib/parser/openmp-grammar.h
@@ -368,26 +368,22 @@ TYPE_PARSER(sourced(construct<OpenMPDeclareReductionConstruct>(
     Parser<OmpReductionCombiner>{} / ")",
     maybe(Parser<OmpReductionInitializerClause>{}))))
 
-// declare-target-map-type
-TYPE_PARSER(construct<OmpDeclareTargetMapType>(
-    "LINK" >> pure(OmpDeclareTargetMapType::Type::Link) ||
-    "TO" >> pure(OmpDeclareTargetMapType::Type::To)))
+// declare-target with list
+TYPE_PARSER(sourced(construct<OmpDeclareTargetWithList>(
+    parenthesized(Parser<OmpObjectList>{}))))
+
+// declare-target with clause
+TYPE_PARSER(
+    sourced(construct<OmpDeclareTargetWithClause>(Parser<OmpClauseList>{})))
 
 // declare-target-specifier
-TYPE_PARSER(construct<OpenMPDeclareTargetSpecifier>(
-                construct<OpenMPDeclareTargetSpecifier::WithClause>(
-                    Parser<OmpDeclareTargetMapType>{},
-                    parenthesized(Parser<OmpObjectList>{}))) ||
-    lookAhead(endOfLine) >>
-        construct<OpenMPDeclareTargetSpecifier>(
-            construct<OpenMPDeclareTargetSpecifier::Implicit>()) ||
-    construct<OpenMPDeclareTargetSpecifier>(
-        parenthesized(construct<OpenMPDeclareTargetSpecifier::WithExtendedList>(
-            Parser<OmpObjectList>{}))))
+TYPE_PARSER(
+    construct<OmpDeclareTargetSpecifier>(Parser<OmpDeclareTargetWithList>{}) ||
+    construct<OmpDeclareTargetSpecifier>(Parser<OmpDeclareTargetWithClause>{}))
 
 // Declare Target Construct
 TYPE_PARSER(sourced(construct<OpenMPDeclareTargetConstruct>(
-    verbatim("DECLARE TARGET"_tok), Parser<OpenMPDeclareTargetSpecifier>{})))
+    verbatim("DECLARE TARGET"_tok), Parser<OmpDeclareTargetSpecifier>{})))
 
 TYPE_PARSER(construct<OmpReductionCombiner>(Parser<AssignmentStmt>{}) ||
     construct<OmpReductionCombiner>(
diff --git a/flang/lib/parser/parse-tree-visitor.h b/flang/lib/parser/parse-tree-visitor.h
index 81b1274f1faa..b11501f83d24 100644
--- a/flang/lib/parser/parse-tree-visitor.h
+++ b/flang/lib/parser/parse-tree-visitor.h
@@ -821,35 +821,5 @@ void Walk(OmpLinearClause::WithoutModifier &x, M &mutator) {
     mutator.Post(x);
   }
 }
-template<typename V>
-void Walk(const OpenMPDeclareTargetSpecifier::WithClause &x, V &visitor) {
-  if (visitor.Pre(x)) {
-    Walk(x.maptype, visitor);
-    Walk(x.names, visitor);
-    visitor.Post(x);
-  }
-}
-template<typename M>
-void Walk(OpenMPDeclareTargetSpecifier::WithClause &x, M &mutator) {
-  if (mutator.Pre(x)) {
-    Walk(x.maptype, mutator);
-    Walk(x.names, mutator);
-    mutator.Post(x);
-  }
-}
-template<typename V>
-void Walk(const OpenMPDeclareTargetSpecifier::WithExtendedList &x, V &visitor) {
-  if (visitor.Pre(x)) {
-    Walk(x.names, visitor);
-    visitor.Post(x);
-  }
-}
-template<typename M>
-void Walk(OpenMPDeclareTargetSpecifier::WithExtendedList &x, M &mutator) {
-  if (mutator.Pre(x)) {
-    Walk(x.names, mutator);
-    mutator.Post(x);
-  }
-}
 }
 #endif  // FORTRAN_PARSER_PARSE_TREE_VISITOR_H_
diff --git a/flang/lib/parser/parse-tree.h b/flang/lib/parser/parse-tree.h
index 2da1dc263764..9f50c0c29695 100644
--- a/flang/lib/parser/parse-tree.h
+++ b/flang/lib/parser/parse-tree.h
@@ -3501,33 +3501,25 @@ struct OmpBlockDirective {
   CharBlock source;
 };
 
-struct OmpDeclareTargetMapType {
-  ENUM_CLASS(Type, Link, To)
-  WRAPPER_CLASS_BOILERPLATE(OmpDeclareTargetMapType, Type);
+struct OmpDeclareTargetWithList {
+  WRAPPER_CLASS_BOILERPLATE(OmpDeclareTargetWithList, OmpObjectList);
+  CharBlock source;
 };
 
-struct OpenMPDeclareTargetSpecifier {
-  UNION_CLASS_BOILERPLATE(OpenMPDeclareTargetSpecifier);
-  struct WithClause {
-    BOILERPLATE(WithClause);
-    WithClause(OmpDeclareTargetMapType &&m, OmpObjectList &&n)
-      : maptype(std::move(m)), names(std::move(n)) {}
-    OmpDeclareTargetMapType maptype;
-    OmpObjectList names;
-  };
-  struct WithExtendedList {
-    BOILERPLATE(WithExtendedList);
-    WithExtendedList(OmpObjectList &&n) : names(std::move(n)) {}
-    OmpObjectList names;
-  };
-  EMPTY_CLASS(Implicit);
-  std::variant<WithClause, WithExtendedList, Implicit> u;
+struct OmpDeclareTargetWithClause {
+  WRAPPER_CLASS_BOILERPLATE(OmpDeclareTargetWithClause, OmpClauseList);
+  CharBlock source;
+};
+
+struct OmpDeclareTargetSpecifier {
+  UNION_CLASS_BOILERPLATE(OmpDeclareTargetSpecifier);
+  std::variant<OmpDeclareTargetWithList, OmpDeclareTargetWithClause> u;
 };
 
 struct OpenMPDeclareTargetConstruct {
   TUPLE_CLASS_BOILERPLATE(OpenMPDeclareTargetConstruct);
   CharBlock source;
-  std::tuple<Verbatim, OpenMPDeclareTargetSpecifier> t;
+  std::tuple<Verbatim, OmpDeclareTargetSpecifier> t;
 };
 
 struct OmpReductionCombiner {
diff --git a/flang/lib/parser/unparse.cc b/flang/lib/parser/unparse.cc
index c4385c029e55..76732fac4c60 100644
--- a/flang/lib/parser/unparse.cc
+++ b/flang/lib/parser/unparse.cc
@@ -2187,11 +2187,8 @@ public:
     Walk(std::get<Block>(x.t), "");
     Walk(std::get<OmpEndCriticalDirective>(x.t));
   }
-  void Unparse(const OpenMPDeclareTargetSpecifier::WithClause &x) {
-    Walk(x.maptype), Put("("), Walk(x.names), Put(")");
-  }
-  void Unparse(const OpenMPDeclareTargetSpecifier::WithExtendedList &x) {
-    Put("("), Walk(x.names), Put(")");
+  void Unparse(const OmpDeclareTargetWithList &x) {
+    Put("("), Walk(x.v), Put(")");
   }
   void Unparse(const OmpReductionInitializerClause &x) {
     Word(" INITIALIZER(OMP_PRIV = ");
@@ -2415,7 +2412,6 @@ public:
   WALK_NESTED_ENUM(OmpScheduleClause, ScheduleType)  // OMP schedule-type
   WALK_NESTED_ENUM(
       OmpIfClause, DirectiveNameModifier)  // OMP directive-modifier
-  WALK_NESTED_ENUM(OmpDeclareTargetMapType, Type)  // OMP DeclareTarget map-type
   WALK_NESTED_ENUM(OmpCancelType, Type)  // OMP cancel-type
 #undef WALK_NESTED_ENUM
 
diff --git a/flang/lib/semantics/check-omp-structure.cc b/flang/lib/semantics/check-omp-structure.cc
index a23032e49148..19e0f05d8379 100644
--- a/flang/lib/semantics/check-omp-structure.cc
+++ b/flang/lib/semantics/check-omp-structure.cc
@@ -282,6 +282,19 @@ void OmpStructureChecker::Leave(const parser::OpenMPDeclareSimdConstruct &) {
   ompContext_.pop_back();
 }
 
+void OmpStructureChecker::Enter(const parser::OpenMPDeclareTargetConstruct &x) {
+  const auto &dir{std::get<parser::Verbatim>(x.t)};
+  PushContext(dir.source, OmpDirective::DECLARE_TARGET);
+  const auto &spec{std::get<parser::OmpDeclareTargetSpecifier>(x.t)};
+  if (std::holds_alternative<parser::OmpDeclareTargetWithClause>(spec.u)) {
+    SetContextAllowed(OmpClauseSet{OmpClause::TO, OmpClause::LINK});
+  }
+}
+
+void OmpStructureChecker::Leave(const parser::OpenMPDeclareTargetConstruct &) {
+  ompContext_.pop_back();
+}
+
 void OmpStructureChecker::Enter(
     const parser::OpenMPSimpleStandaloneConstruct &x) {
   const auto &dir{std::get<parser::OmpSimpleStandaloneDirective>(x.t)};
diff --git a/flang/lib/semantics/check-omp-structure.h b/flang/lib/semantics/check-omp-structure.h
index 8cad33749cf4..2cc29822a2db 100644
--- a/flang/lib/semantics/check-omp-structure.h
+++ b/flang/lib/semantics/check-omp-structure.h
@@ -71,6 +71,8 @@ public:
 
   void Enter(const parser::OpenMPDeclareSimdConstruct &);
   void Leave(const parser::OpenMPDeclareSimdConstruct &);
+  void Enter(const parser::OpenMPDeclareTargetConstruct &);
+  void Leave(const parser::OpenMPDeclareTargetConstruct &);
 
   void Enter(const parser::OpenMPSimpleStandaloneConstruct &);
   void Leave(const parser::OpenMPSimpleStandaloneConstruct &);
diff --git a/flang/test/semantics/omp-declarative-directive.f90 b/flang/test/semantics/omp-declarative-directive.f90
index 7f3808038a8e..01739f50e54d 100644
--- a/flang/test/semantics/omp-declarative-directive.f90
+++ b/flang/test/semantics/omp-declarative-directive.f90
@@ -56,16 +56,17 @@ end subroutine sub1
 ! 2.15.2 threadprivate
 
 module m2
-  !$omp declare target
-  !$omp declare target (N)
-  !$omp declare target to(Q)
-  integer, parameter :: N=10000, M=1024
-  integer :: i
-  real :: Q(N, N)
-  !$omp threadprivate(i)
-
 contains
   subroutine foo
+    !$omp declare target
+    !$omp declare target (foo, N, M)
+    !$omp declare target to(Q, S) link(R)
+    !ERROR: MAP clause is not allowed on the DECLARE TARGET directive
+    !$omp declare target map(from:Q)
+    integer, parameter :: N=10000, M=1024
+    integer :: i
+    real :: Q(N, N), R(N,M), S(M,M)
+    !$omp threadprivate(i)
   end subroutine foo
 end module m2