Hartlepool United have decided not to take any action after Michael Nelson claimed referee Mick Russell used foul and abusive language at him during the 3-2 defeat at Southend United.
The FA may look into the defender's claims, but the club will not take the matter further.
In a statement, Pools said: "The captain made a statement to the club's press officer immediately after the game, revealing that the match official had sworn at him during the course of the game at Roots Hall.
"The club fully respects Michael's right to make such personal statements. But we'd advise that his viewpoint wasn't a reflection of the position taken by the club.
"The club have carefully considered whether to take any action towards the referee but have decided that, in the interests of the Respect campaign, which the club fully supports, and of football in general, it isn't in anyone's interest to take the matter further."