diff --git a/clang/lib/Sema/SemaDeclAttr.cpp b/clang/lib/Sema/SemaDeclAttr.cpp
index 70d77105ad53d..0fb7473915702 100644
--- a/clang/lib/Sema/SemaDeclAttr.cpp
+++ b/clang/lib/Sema/SemaDeclAttr.cpp
@@ -6973,19 +6973,40 @@ static bool checkForDuplicateAttribute(Sema &S, Decl *D,
 // Checks if FPGA memory attributes apply on valid variables.
 // Returns true if an error occured.
 static bool CheckValidFPGAMemoryAttributesVar(Sema &S, Decl *D) {
-  if (const auto *VD = dyn_cast<VarDecl>(D)) {
-    if (!(isa<FieldDecl>(D) ||
-          (VD->getKind() != Decl::ImplicitParam &&
-           VD->getKind() != Decl::NonTypeTemplateParm &&
-           (S.SYCL().isTypeDecoratedWithDeclAttribute<SYCLDeviceGlobalAttr>(
-                VD->getType()) ||
-            VD->getType().isConstQualified() ||
-            VD->getType().getAddressSpace() == LangAS::opencl_constant ||
-            VD->getStorageClass() == SC_Static || VD->hasLocalStorage())))) {
-      return true;
-    }
+  // Check for SYCL device compilation context.
+  if (!S.Context.getLangOpts().SYCLIsDevice) {
+    return false;
   }
-  return false;
+
+  const auto *VD = dyn_cast<VarDecl>(D);
+  if (!VD)
+    return false;
+
+  // Exclude implicit parameters and non-type template parameters.
+  if (VD->getKind() == Decl::ImplicitParam ||
+      VD->getKind() == Decl::NonTypeTemplateParm)
+    return false;
+
+  // Check for non-static data member.
+  if (isa<FieldDecl>(D))
+    return false;
+
+  // Check for SYCL device global attribute decoration.
+  if (S.SYCL().isTypeDecoratedWithDeclAttribute<SYCLDeviceGlobalAttr>(
+          VD->getType()))
+    return false;
+
+  // Check for constant variables and variables in the OpenCL constant
+  // address space.
+  if (VD->getType().isConstQualified() ||
+      VD->getType().getAddressSpace() == LangAS::opencl_constant)
+    return false;
+
+  // Check for static storage class or local storage.
+  if (VD->getStorageClass() == SC_Static || VD->hasLocalStorage())
+    return false;
+
+  return true;
 }
 
 void Sema::AddSYCLIntelNoGlobalWorkOffsetAttr(Decl *D,
@@ -7069,9 +7090,8 @@ static void handleSYCLIntelSinglePumpAttr(Sema &S, Decl *D,
   // Check attribute applies to field, constant variables, local variables,
   // static variables, non-static data members, and device_global variables
   // for the device compilation.
-  if (S.Context.getLangOpts().SYCLIsDevice &&
-      ((D->getKind() == Decl::ParmVar) ||
-       CheckValidFPGAMemoryAttributesVar(S, D))) {
+  if ((D->getKind() == Decl::ParmVar) ||
+      CheckValidFPGAMemoryAttributesVar(S, D)) {
     S.Diag(AL.getLoc(), diag::err_fpga_attribute_incorrect_variable)
         << AL << /*agent memory arguments*/ 0;
     return;
@@ -7103,9 +7123,8 @@ static void handleSYCLIntelDoublePumpAttr(Sema &S, Decl *D,
   // Check attribute applies to field, constant variables, local variables,
   // static variables, non-static data members, and device_global variables
   // for the device compilation.
-  if (S.Context.getLangOpts().SYCLIsDevice &&
-      ((D->getKind() == Decl::ParmVar) ||
-       CheckValidFPGAMemoryAttributesVar(S, D))) {
+  if ((D->getKind() == Decl::ParmVar) ||
+      CheckValidFPGAMemoryAttributesVar(S, D)) {
     S.Diag(AL.getLoc(), diag::err_fpga_attribute_incorrect_variable)
         << AL << /*agent memory arguments*/ 0;
     return;
@@ -7158,8 +7177,7 @@ static void handleSYCLIntelMemoryAttr(Sema &S, Decl *D, const ParsedAttr &AL) {
   // Check attribute applies to field, constant variables, local variables,
   // static variables, agent memory arguments, non-static data members,
   // and device_global variables for the device compilation.
-  if (S.Context.getLangOpts().SYCLIsDevice &&
-      CheckValidFPGAMemoryAttributesVar(S, D)) {
+  if (CheckValidFPGAMemoryAttributesVar(S, D)) {
     S.Diag(AL.getLoc(), diag::err_fpga_attribute_incorrect_variable)
         << AL << /*agent memory arguments*/ 1;
     return;
@@ -7187,9 +7205,8 @@ static void handleSYCLIntelRegisterAttr(Sema &S, Decl *D,
   // Check attribute applies to field, constant variables, local variables,
   // static variables, non-static data members, and device_global variables
   // for the device compilation.
-  if (S.Context.getLangOpts().SYCLIsDevice &&
-      ((D->getKind() == Decl::ParmVar) ||
-       CheckValidFPGAMemoryAttributesVar(S, D))) {
+  if ((D->getKind() == Decl::ParmVar) ||
+      CheckValidFPGAMemoryAttributesVar(S, D)) {
     S.Diag(A.getLoc(), diag::err_fpga_attribute_incorrect_variable)
         << A << /*agent memory arguments*/ 0;
     return;
@@ -7233,8 +7250,7 @@ void Sema::AddSYCLIntelBankWidthAttr(Decl *D, const AttributeCommonInfo &CI,
     // Check attribute applies to field, constant variables, local variables,
     // static variables, agent memory arguments, non-static data members,
     // and device_global variables for the device compilation.
-    if (Context.getLangOpts().SYCLIsDevice &&
-        CheckValidFPGAMemoryAttributesVar(*this, D)) {
+    if (CheckValidFPGAMemoryAttributesVar(*this, D)) {
       Diag(CI.getLoc(), diag::err_fpga_attribute_incorrect_variable)
           << CI << /*agent memory arguments*/ 1;
       return;
@@ -7327,8 +7343,7 @@ void Sema::AddSYCLIntelNumBanksAttr(Decl *D, const AttributeCommonInfo &CI,
     // Check attribute applies to constant variables, local variables,
     // static variables, agent memory arguments, non-static data members,
     // and device_global variables for the device compilation.
-    if (Context.getLangOpts().SYCLIsDevice &&
-        CheckValidFPGAMemoryAttributesVar(*this, D)) {
+    if (CheckValidFPGAMemoryAttributesVar(*this, D)) {
       Diag(CI.getLoc(), diag::err_fpga_attribute_incorrect_variable)
           << CI << /*agent memory arguments*/ 1;
       return;
@@ -7404,8 +7419,7 @@ static void handleIntelSimpleDualPortAttr(Sema &S, Decl *D,
   // Check attribute applies to field, constant variables, local variables,
   // static variables, agent memory arguments, non-static data members,
   // and device_global variables for the device compilation.
-  if (S.Context.getLangOpts().SYCLIsDevice &&
-      CheckValidFPGAMemoryAttributesVar(S, D)) {
+  if (CheckValidFPGAMemoryAttributesVar(S, D)) {
       S.Diag(AL.getLoc(), diag::err_fpga_attribute_incorrect_variable)
           << AL << /*agent memory arguments*/ 1;
       return;
@@ -7440,8 +7454,7 @@ void Sema::AddSYCLIntelMaxReplicatesAttr(Decl *D, const AttributeCommonInfo &CI,
     // Check attribute applies to field, constant variables, local variables,
     // static variables, agent memory arguments, non-static data members,
     // and device_global variables for the device compilation.
-    if (Context.getLangOpts().SYCLIsDevice &&
-        CheckValidFPGAMemoryAttributesVar(*this, D)) {
+    if (CheckValidFPGAMemoryAttributesVar(*this, D)) {
       Diag(CI.getLoc(), diag::err_fpga_attribute_incorrect_variable)
           << CI << /*agent memory arguments*/ 1;
       return;
@@ -7533,9 +7546,8 @@ static void handleSYCLIntelMergeAttr(Sema &S, Decl *D, const ParsedAttr &AL) {
   // Check attribute applies to field, constant variables, local variables,
   // static variables, non-static data members, and device_global variables
   // for the device compilation.
-  if (S.Context.getLangOpts().SYCLIsDevice &&
-      ((D->getKind() == Decl::ParmVar) ||
-       CheckValidFPGAMemoryAttributesVar(S, D))) {
+  if ((D->getKind() == Decl::ParmVar) ||
+      CheckValidFPGAMemoryAttributesVar(S, D)) {
     S.Diag(AL.getLoc(), diag::err_fpga_attribute_incorrect_variable)
         << AL << /*agent memory arguments*/ 0;
     return;
@@ -7629,8 +7641,7 @@ void Sema::AddSYCLIntelBankBitsAttr(Decl *D, const AttributeCommonInfo &CI,
   // Check attribute applies to field, constant variables, local variables,
   // static variables, agent memory arguments, non-static data members,
   // and device_global variables for the device compilation.
-  if (Context.getLangOpts().SYCLIsDevice &&
-      CheckValidFPGAMemoryAttributesVar(*this, D)) {
+  if (CheckValidFPGAMemoryAttributesVar(*this, D)) {
     Diag(CI.getLoc(), diag::err_fpga_attribute_incorrect_variable)
         << CI << /*agent memory arguments*/ 1;
     return;
@@ -7732,8 +7743,7 @@ void Sema::AddSYCLIntelForcePow2DepthAttr(Decl *D,
     // Check attribute applies to field, constant variables, local variables,
     // static variables, agent memory arguments, non-static data members,
     // and device_global variables for the device compilation.
-    if (Context.getLangOpts().SYCLIsDevice &&
-        CheckValidFPGAMemoryAttributesVar(*this, D)) {
+    if (CheckValidFPGAMemoryAttributesVar(*this, D)) {
       Diag(CI.getLoc(), diag::err_fpga_attribute_incorrect_variable)
           << CI << /*agent memory arguments*/ 1;
       return;