Only one penny is required, if it is moving fast enough to puncture the hull. If you are talking about the weight of the pennies, then aluminum boats come in various sizes, so they do not all have the same penny carrying capacity. A ten foot long aluminum rowboat can carry a million pennies without sinking. Try it.
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The question depends on what the aluminium is floating in. It is denser than water so will sink a block will sink in water without any pennies. If, on the other hand, it is shaped (like a boat) then the number of pennies required will depend on the shape.
5 pennies make a nickel.
10,000 pennies make 1,000
5 pennies
3 trillion pennies make 3 trillion pennies. 300 trillion pennies make 3 trillion dollars.