Made in 2007 for the Lincoln Coin Club. 
 
Obverse - oversized Lincoln Large Cent dated 2007 (Large Cent size)
Counterstamped with 1951 (date of Lincoln Coin Club inception?) Small Lincoln.

Reverse - "Not" One Cent as a nod to Hard Times Tokens

All dates and reverse lettering is quite crude, as this was a very early example of die sinking done by the coiner, Timothy Grat, in order to complete the commemorative as a favor.

Doubling on reverese is the result of the small cent counterstamp shifting the large cent host during the strike.

Not the prettiest example...but a perfect example of, "It is what it is" !!!