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The Abraham Lincoln penny was minted in 1908 to commemorate the 100-year anniversary of Lincoln's birth. In 1907, President Theodore Roosevelt chose portraitist and sculptor Victor David Brenner to design the penny, probably because he admired Brenner's previous works of art. Those works included a bronze relief plaque bearing a portrait of Lincoln. Brenner adapted this design for the "heads," or obverse side of the penny. He based the plaque on a photograph of Lincoln taken on Feb. 9, 1864 by Anthony Berger. Lincoln faced right in the photo, so he faces right on the plaque and faces right on the penny.

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http://money.howstuffworks.com/question775.htm

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Q: Why is the head on penny the only coin that head faces the right?
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