PR fortran/44036
	* openmp.c (resolve_omp_clauses): Allow procedure pointers in clause
	variable lists.
	* trans-openmp.c (gfc_omp_privatize_by_reference): Don't privatize
	by reference dummy procedures or non-dummy procedure pointers.
	(gfc_omp_predetermined_sharing): Return
	OMP_CLAUSE_DEFAULT_FIRSTPRIVATE for dummy procedures.

	* gfortran.dg/gomp/pr44036-1.f90: New test.
	* gfortran.dg/gomp/pr44036-2.f90: New test.
	* gfortran.dg/gomp/pr44036-3.f90: New test.

From-SVN: r159361