Hearsay is a statement that (1) the person making it (the declarant) does not make while testifying at the current trial or hearing (in other words, the statement is made out of court); and (2) a party offers as evidence to prove the truth of the matter asserted in the statement.

Hearsay is generally not admissible as evidence—but there are many exceptions to hearsay, and statements that are non-hearsay. The law governing hearsay is usually located in the applicable state or federal rules of evidence, which are interpreted and applied by courts in court opinions or cases.

In Iowa, as in other jurisdictions, hearsay is typically defined as an out-of-court statement offered to prove the truth of the matter asserted, and it is generally inadmissible as evidence under the Iowa Rules of Evidence. However, there are numerous exceptions to this rule. For example, statements that are part of the present sense impression, excited utterances, statements of mental, emotional, or physical condition, recorded recollection, records of regularly conducted activity, and public records are among the many exceptions that can allow hearsay statements to be admitted in court. Additionally, statements that are not offered for the truth of the matter asserted, but for another purpose such as to show the declarant's state of mind or to impeach a witness, are not considered hearsay. The specific applications and interpretations of hearsay rules and exceptions are often complex and fact-dependent, requiring an attorney to analyze the context and purpose of the statement in question.