Federal Rule of Evidence 803(3) or a comparable State rule creates a hearsay exception for a statement by a declarant setting forth the declarant's perception of the declarant's internal state (including mental states, bodily conditions, feelings, motives, designs, and intentions) at the time the declarant makes the statement.

Abuan v. Level 3 Communications, Inc., 353 F.3d 1158, 1171 (10th Cir. 2003) (employment discrimination action; district court awarded reduced back pay and damages to plaintiff employee; defendant asserted that the district court erred in permitting witness Douglas Leas to testify on statements made by...A statement is imputed to a principal or to an employer and is treated as the principal's or employer's vicarious admission (which, like other admissions is exempt from the hearsay rule) if the principal or employer is a party, the statement is offered against the principal or party, the statement is a statement by the party's agent or employee about a matter within the scope of the agent's agency or the employee's employment, and the statement is made during the principal-agent or employer-employee relationship.

United States v. Simmons, 773 F.2d 1455, 1458-1459 (4th Cir. 1985) (upholding trial court's admission into evidence of the ATF trace forms under the residual hearsay exception because "the ATF trace forms [met]....A statement is admissible under the hearsay exception created by Federal Rule of Evidence 807 or a comparable State rule only if circumstantial evidence shows that the affected statement is as trustworthy as the statements that are made admissible by the hearsay exceptions created by Federal Rules of Evidence 803 and 804 or by comparable State rules.

Cf. United States v. McHorse, 179 F.3d 889, 902 (10th Cir. 1999) (upholding trial court's ruling that allowed the government to question the accused and his son about specific sexual incidents with his daughter and half-sister; held, accused and his son testified as character witnesses, thus,...If a criminal defendant offers evidence of his or her character circumstantially - to show he or she did not commit the crime charged -- the prosecution can offer rebutting evidence of defendant's character.