Add parsing, sema analysis for 'declare target' construct for OpenMP 4.0
(4.5 support will be added in separate patch).

The declare target directive specifies that variables, functions (C, C++
and Fortran), and subroutines (Fortran) are mapped to a device. The declare
target directive is a declarative directive. In Clang declare target is
implemented as implicit attribute for the declaration.

The syntax of the declare target directive is as follows:

 #pragma omp declare target
 declarations-definition-seq
 #pragma omp end declare target

Based on patch from Michael Wong http://reviews.llvm.org/D15321

git-svn-id: https://llvm.org/svn/llvm-project/cfe/trunk@265530 91177308-0d34-0410-b5e6-96231b3b80d8