Amy Stewart was the Clinton Foundation lawyer in the Arkansas Enterprise Zone Act (Advantage Arkansas) tax case. In the case Stewart argued that there was no provision in state law preventing nonprofits from applying for and receiving tax breaks under the Arkansas Enterprise Zone Act. The Arkansas Department of Economic Development, represented by Mark Hagemeier, argued that the law was meant to apply only to commercial firms.
On October 27, 2005, the Arkansas Supreme Court unanimously affirmed the Circuit Court's decision in Arkansas Department of Economic Development and Larry Walther, Director v. The William J. Clinton Presidential Foundation. Despite its status as a nonprofit entity, wrote associate justice Jim Gunter in the court's opinion, the Clinton Foundation qualified as a legitimate business enterprise under Advantage Arkansas. The Foundation ultimately received a total of $3.5 million in rebates.