[Bug middle-end/94120] [OpenACC] ICE in gimplify_adjust_omp_clauses_1 for 'declare' for variable outside scope

[burnus at gcc dot gnu.org]

https://gcc.gnu.org/bugzilla/show_bug.cgi?id=94120

--- Comment #3 from Tobias Burnus <burnus at gcc dot gnu.org> ---
Patch for Fortran:
  https://gcc.gnu.org/pipermail/gcc-patches/current/541774.html

Todo: C (see attachment 48012) and C++ (patch) + testcases for both.