The 73-year-old bought the Third Division club in 1995 and helped them secure top-flight football ten years later in 2005.
He has been self-funding the club to ensure Premier League football remains at the DW Stadium for years to come.
Whelan wants the club's future to be secure when he retires so that the ownership burden is not passed to his grandchildren.
The outspoken supremo has seen local rivals Blackburn suffer after losing a wealthy benefactor and does not want that to happen to Wigan.
"It would be unfair of me to pass the club to my grandchildren," Whelan told the Daily Mirror.
"I have been paying in more than £100million and I can't put them in a position where they have to put money in.
"That is exactly what has happened at Blackburn."
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