Setting Drupal File Permissions and Ownership

To correctly secure a Drupal installation in Linux, just follow these simple steps:

[root@localhost]cd /path_to_drupal_installation
[root@localhost]chown -R vsftpd:www-data .
[root@localhost]find . -type d -exec chmod u=rwx,g=rx,o= '{}' \;
[root@localhost]find . -type f -exec chmod u=rw,g=r,o= '{}' \;

Change the vsftpd by your own user name, ftp deamon user or what evere user you need.

[root@localhost]cd /path_to_drupal_installation/sites
[root@localhost]find . -type d -name files -exec chmod ug=rwx,o= '{}' \;
[root@localhost]for d in ./*/files
do
   find $d -type d -exec chmod ug=rwx,o= '{}' \;
   find $d -type f -exec chmod ug=rw,o= '{}' \;
done

Full article and explanation from Securing file permissions and ownership.