Where is include_path set?
open_basedir is a PHP setting that limits which files can be accessed by PHP for processing.  Its default value invariably is not set to work with CiviCRM and the general recommendation is to disable it.

To disable it, in the httpd.conf file add a php directive: php_admin_value open_basedir none. 

More details can be found here: http://php.net/manual/en/ini.core.php#ini.open-basedir