This lesson was designed for the high school special ed classroom. However, due to the nature of the content is it also appropriate for the elementary years.
Since this was designed for the special ed classroom students don't need to be able to write or construct numbers in order to participate. They will also do some fine motor work while they pinch the clothespins open and place them on the card.
If you are working with low incidence students a teacher/EA/Peer helper can do the activity with them. They can verbally count the coins, and then point directly to the correct value and say it out loud as well. The student can then be responsible for pinching and placing the clothes pin.