The IG's report of the investigation into this came out, like, a week ago. It's pretty straightforward. The criterion for more carefully investigating a group were set at the ground level, not at the management level, and when the management found out they changed them, and then the ground troops changed them back in 2012, and then the management changed them AGAIN, started investigating, and changed a bunch of procedures.
I'm really not sure how Obama could possibly have been involved unless he flew to Cincinnati and personally told the specialists there to screw with people. But, just in case, the IG determined that the actions weren't motivated by Democratic or White House action, so.
I'm honestly not clear* on why we're even discussing this any more, except to talk about whether (510)(c)(4) organization status is being awarded way too easily anyway and maybe we should change the rules there.
* Yes I am, it's because people don't pay attention to little details like formal investigations and reports as to what actually happened when Fox News is so much more fair and balanced.