The Laws of Association Football state that only players and substitutes can be booked or dismissed from the field of play. Coaches can be ordered away from the touchline and asked to leave the vicinity of the pitch, but cannot be shown a card.
Any abuse by a member of the coaching staff should be reported by the official in a post-match misconduct form, as should all misconduct by players and spectators alike.
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The laws of the game say only a player or substitute may commit misconduct and be shown a card. You will never see this in a FIFA match. This does not mean that personnel in the technical area cannot be dismissed! It happens frequently. No card is shown, however.
If his conduct warrants it, a coach/manager can be sent from the dugout during a match by the referee and ordered to the stands. He can also be given a touchline ban (at a subsequent disciplinary hearing).
Many youth and amateur leagues have modified the laws to allow or require a referee to show cards to coaches also