diff -u b/gcc/gimplify.cc b/gcc/gimplify.cc
--- b/gcc/gimplify.cc
+++ b/gcc/gimplify.cc
@@ -1400,13 +1400,10 @@
 			  "region must specify an %<allocator%> clause", t);
 	      /* Skip for omp_default_mem_alloc (= 1),
 		 unless align is present. */
-	      else if (errorcount
-		       || (align == NULL_TREE
-			   && alloc != NULL_TREE
-			   && integer_onep (alloc)))
-		DECL_ATTRIBUTES (t) = remove_attribute ("omp allocate",
-							DECL_ATTRIBUTES (t));
-	      else
+	      else if (!errorcount
+		       && (align != NULL_TREE
+			   || alloc == NULL_TREE
+			   || !integer_onep (alloc)))
 		{
 		  /* Fortran might already use a pointer type internally;
 		     use that pointer except for type(C_ptr) and type(C_funptr);
@@ -1426,10 +1423,10 @@
 		      tmp = build_pointer_type (type);
 		      v = create_tmp_var (tmp, get_name (t));
 		      DECL_IGNORED_P (v) = 0;
-		      tmp = remove_attribute ("omp allocate", DECL_ATTRIBUTES (t));
 		      DECL_ATTRIBUTES (v)
 			= tree_cons (get_identifier ("omp allocate var"),
-				     build_tree_list (NULL_TREE, t), tmp);
+				     build_tree_list (NULL_TREE, t),
+				     DECL_ATTRIBUTES (t));
 		      tmp = build_fold_indirect_ref (v);
 		      TREE_THIS_NOTRAP (tmp) = 1;
 		      SET_DECL_VALUE_EXPR (t, tmp);
@@ -1461,6 +1458,11 @@
 		  tmp = fold_build2_loc (loc, MODIFY_EXPR, TREE_TYPE (v), v,
 					 fold_convert (TREE_TYPE (v), tmp));
 		  gcc_assert (BIND_EXPR_BODY (bind_expr) != NULL_TREE);
+		  /* Ensure that either TREE_CHAIN (TREE_VALUE (attr) is set
+		     and GOMP_FREE added here or that DECL_HAS_VALUE_EXPR_P (t)
+		     is set, using in a condition much further below.  */
+		  gcc_assert (DECL_HAS_VALUE_EXPR_P (t)
+			      || TREE_CHAIN (TREE_VALUE (attr)));
 		  if (TREE_CHAIN (TREE_VALUE (attr)))
 		    {
 		      /* Fortran is special as it does not have properly nest
@@ -1631,14 +1633,15 @@
 	{
 	  tree attr;
 	  if (flag_openmp
+	      && DECL_HAS_VALUE_EXPR_P (t)
 	      && TREE_USED (t)
 	      && ((attr = lookup_attribute ("omp allocate",
 					    DECL_ATTRIBUTES (t))) != NULL_TREE)
 	      && TREE_CHAIN (TREE_VALUE (attr)) == NULL_TREE)
 	    {
-	      /* For Fortran, the GOMP_free has already been added above.  */
-	      tree v = (DECL_HAS_VALUE_EXPR_P (t)
-			? TREE_OPERAND (DECL_VALUE_EXPR (t), 0) : t);
+	      /* For Fortran, TREE_CHAIN (TREE_VALUE (attr)) is set, which
+		 causes that the GOMP_free call is already added above.  */
+	      tree v = TREE_OPERAND (DECL_VALUE_EXPR (t), 0);
 	      tree tmp = builtin_decl_explicit (BUILT_IN_GOMP_FREE);
 	      tmp = build_call_expr_loc (end_locus, tmp, 2, v,
 					 build_zero_cst (ptr_type_node));