[global]
logfile=/var/log/httpd/suphp_log
loglevel=warn
webserver_user=apache
docroot=/home
env_path=/bin:/usr/bin
umask=0077
min_uid=500
min_gid=500
; Security options
allow_file_group_writeable=false
allow_file_others_writeable=false
allow_directory_group_writeable=false
allow_directory_others_writeable=false
;Check wheter script is within DOCUMENT_ROOT
check_vhost_docroot=false
;Send minor error messages to browser
errors_to_browser=true
[handlers]
;Handler for php-scripts
;x-httpd-php=php:/usr/bin/php
x-httpd-php="php:/usr/bin/php-cgi"
;Handler for CGI-scripts
x-suphp-cgi=execute:!self

/etc/httpd/conf.d/su.php

# This is the Apache server configuration file providing suPHP support.
# It contains the configuration directives to instruct the server how to
# serve php pages while switching to the user context before rendering.
LoadModule suphp_module modules/mod_suphp.so
# This option tells mod_suphp if a PHP-script requested on this server (or
# VirtualHost) should be run with the PHP-interpreter or returned to the
# browser "as it is".
#suPHP_Engine on
# Disable php when suphp is used, to avoid having both.
#<IfModule mod_php5.c>
#php_admin_flag engine off
#</IfModule>
#<IfModule mod_php4.c>
#php_admin_flag engine off
#</IfModule>
# To use suPHP to parse PHP-Files
#AddHandler x-httpd-php .php
#AddHandler x-httpd-php .php .php4 .php3 .phtml
# This option tells mod_suphp which path to pass on to the PHP-interpreter
# (by setting the PHPRC environment variable).
# Do *NOT* refer to a file but to the directory the file resides in.
#
# E.g.: If you want to use "/path/to/server/config/php.ini", use "suPHP_Config
# /path/to/server/config".
#
# If you don’t use this option, PHP will use its compiled in default path.
# suPHP_ConfigPath /etc
# If you compiled suphp with setid-mode "force" or "paranoid", you can
# specify the user- and groupname to run PHP-scripts with.
# Example: suPHP_UserGroup foouser bargroup
# suPHP_UserGroup apache apache
# This option tells mod_suphp to handle requests with the type <mime-type>.
# Please note this only works, if an action for the handler is specified
# in the suPHP configuration file.
#suPHP_AddHandler x-httpd-php
# This option tells mod_suphp to NOT handle requests with the type <mime-type>.
# suPHP_RemoveHandler <mime-type>

Usege example

<VirtualHost 192.168.1.10:80>
SuexecUserGroup "#500" "#500"
ServerName example.com
ServerAlias www.example.com
DocumentRoot /home/example.com/public_html
suPHP_Engine on
AddHandler x-httpd-php .php
AddHandler x-httpd-php .php .php4 .php3 .phtml
suPHP_AddHandler x-httpd-php
suPHP_UserGroup example.com example.com
<Directory /home/example.com/public_html>
allow from all
</Directory>
DirectoryIndex index.htm index.html index.php
</VirtualHost>

UserInfo directoryOwner = directory.getUser();
-#ifndef OPT_USERGROUP_OWNER
if (directoryOwner != owner && !directoryOwner.isSuperUser()) {
std::string error = “Directory ” + directory.getPath()
+ ” is not owned by ” + owner.getUsername();
logger.logWarning(error);
throw SoftException(error, __FILE__, __LINE__);
}
-#endif

if (!directory.isSymlink()
&& !config.getAllowDirectoryGroupWriteable()

Originally found at https://lists.marsching.com/pipermail/suphp/2008-April/001831.html