system
Given the following post, respond as if you're commenting on Reddit:
human
ELI5: The IRS scandal and Obama's connection

I have seen a lot in other subreddits and on the news concerning this scandal dealing with the IRS but haven't picked up on what exactly is going on.
gpt
Certain non-profit organizations that raise money (mostly through donations), are allowed to claim a tax exemption with the IRS, when they file their taxes, they file as a 501(c)(4). Traditionally, this has been things like Volunteer Fire Departments or the Salvation Army. They provide a service to their community and use the funds in this manner, and hence are exempt from taxes. 

However, after the Citizens United case, a new type of group was formed called a Super Political Action Committee, or a Super PAC. Super PACs used this 501(c)(4) exemption so they could raise unlimited amounts of donations, while keeping the identity of their donors secret. They did this by using the "social benefit" claim for the (c)(4) exemption.

So, the IRS began examining (c)(4) groups more carefully, to make sure groups were not abusing this tax exempt status. There is nothing wrong with this, it is their job. However, the "scandal" is that since 2011, a few individuals in the IRS began scrutinizing specific types of groups, mostly those with affiliation to Right Wing or Tea Party ideologies. Had they simply scrutinized EVERY (c)(4) group, or did it at random, there would be no scandal, but since they singled out certain groups, some people are outraged.