[flang][OpenMP] improve semantic check for invalid goto (#144040)

Fixes #143229

Author: tblah

flang/lib/Semantics/resolve-directives.cpp

@@ -3023,10 +3023,14 @@ void OmpAttributeVisitor::CheckSourceLabel(const parser::Label &label) {
 void OmpAttributeVisitor::CheckLabelContext(const parser::CharBlock source,
     const parser::CharBlock target, std::optional<DirContext> sourceContext,
     std::optional<DirContext> targetContext) {
+  auto dirContextsSame = [](DirContext &lhs, DirContext &rhs) -> bool {
+    // Sometimes nested constructs share a scope but are different contexts
+    return (lhs.scope == rhs.scope) && (lhs.directive == rhs.directive);
+  };
   unsigned version{context_.langOptions().OpenMPVersion};
   if (targetContext &&
       (!sourceContext ||
-          (sourceContext->scope != targetContext->scope &&
+          (!dirContextsSame(*targetContext, *sourceContext) &&
               !DoesScopeContain(
                   &targetContext->scope, sourceContext->scope)))) {
     context_
@@ -3038,7 +3042,7 @@ void OmpAttributeVisitor::CheckLabelContext(const parser::CharBlock source,
   }
   if (sourceContext &&
       (!targetContext ||
-          (sourceContext->scope != targetContext->scope &&
+          (!dirContextsSame(*sourceContext, *targetContext) &&
               !DoesScopeContain(
                   &sourceContext->scope, targetContext->scope)))) {
     context_

flang/test/Semantics/OpenMP/parallel-master-goto.f90

@@ -0,0 +1,15 @@
+! RUN: %python %S/../test_errors.py %s %flang -fopenmp
+! Regression test for #143229
+
+!$omp parallel
+do i = 1, 2
+!ERROR: invalid branch into an OpenMP structured block
+!ERROR: invalid branch leaving an OpenMP structured block
+  goto 10
+end do
+!WARNING: OpenMP directive MASTER has been deprecated, please use MASKED instead.
+!$omp master
+10 print *, i
+!$omp end master
+!$omp end parallel
+end