The English Football Association says Wigan chairman Dave Whelan has accepted a misconduct charge over inflammatory comments about Jewish and Chinese people.
Whelan accepts a non-personal hearing by an FA regulatory commission will determine the sanction.
There is no minimum sanction for the offense, unlike on-field discriminatory incidents which see players banned for at least five games.
Whelan's comments were made in a newspaper interview last month while defending his decision to hire Malky Mackay as the second-tier club's manager. Mackay is still under FA investigation for sending racist and anti-Semitic text messages.
The FA is still investigating a series of texts sent between Mackay and the former head of recruitment at Cardiff, Iain Moody which it is alleged were discriminatory in nature. It has been reported that the FA may not be able to act against Mackay, should the texts be deemed as private correspondence.
Cardiff owner Vincent Tan was hugely critical of Whelan's decision to appoint Mackay as successor to Uwe Rosler, telling BBC Sport that it was a case of a "racist chairman hiring a racist manager".
Both Whelan and Mackay strongly deny that they are racist.
Press Association copy was used in this report
