The 77-year-old publicly apologised for comments attributed to him in the Guardian and strongly denied making any racist jibes, while also suggesting he was misquoted.
However, an FA statement read: "It is alleged the Wigan Athletic chairman breached FA Rule E3[1] in that his comments were abusive and/or insulting and/or constitute improper conduct and/or bring the game into disrepute.
"It is further alleged that this is an 'Aggravated Breach' as defined by FA Rule E3[2] as it included a reference to ethnic origin and/or race and/or nationality and/or religion or belief."
Mackay's arrival at DW Stadium caused controversy due to the Scot being the subject of an investigation into reported racist and anti-Semitic texts sent while he was in charge of Cardiff City.
Among those to question the move to hire Mackay was local MP Lisa Nandy, who revealed she had received complaints from constituents over the issue.
The Guardian claimed that when asked about Mackay's past indiscretions, Whelan replied by saying it was "nothing" to call a Chinese person a "chink".
Whelan was also reported to have stated: "Jewish people do chase money more than everybody else."
Source : PA
Source: PA