Options +FollowSymLinks -MultiViews
RewriteEngine On

RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d
RewriteRule ^(.*)$ index.php?q=$1 [L,QSA]
RewriteRule ^(.*)\.(php|cgi|txt)$ index.php?q=$1 [L,QSA]