Donegal Motor Club and Motorsport Ireland have named the man killed during today's Donegal International Rally as Manus Kelly, a three-time winner of the competition.
Mr Kelly was also a Fianna Fáil Councillor on Donegal County Council.
It is understood it occurred at the Fanad Head loop on the final day of the three-day event at around 12.30pm.
In a statement, Motorsport Ireland said: "It is with regret that Motorsport Ireland and Donegal Motor Club announce that a fatality has occurred during the final day of the 2019 Donegal International Rally on Sunday 23rd June.
"The Donegal Motor Club are liaising with the family of the competitor involved.
"The relevant authorities have begun a full investigation into the incident and will be assisted by Motorsport Ireland and Donegal Motor Club.
"Motorsport Ireland and its affiliated clubs are recognised internationally for operating to the highest standards of motorsport safety for competitors and spectators in line with the best practice of the FIA.
"The entire motorsport community extends its fullest sympathy to the family of the bereaved."
A second man was injured in the crash, he has been taken to Letterkenny General Hospital for treatment.
Gardaí confirmed that there was a collision, which is understood to have happened during the Fanad Head loop during stage 15.
The remaining two stages have been suspended as a result of the incident.
The rally, which started on Friday, was in its third and final day.