I was actually going to write this post, except that someone far more qualified than I wrote it first. And with far less profanity than I would have, too. A sample:
Fascism didn’t really come into play as a functioning ideology until Giovanni Gentile and Benito Mussolini, defined it as the state as an organic being, controlling everything. “Everything in the state, nothing against the state, nothing outside the state” became the definition of a totalitarian state (total control over the economy, society, and culture). Where Marx envisioned the “withering away” of the state (totally skipping over human nature and the drive for power and control, whether over other people or just your own life), Mussolini and Gentile envisioned the state as the sole arbiter of life, the universe, and everything.
Small-government conservatives, by definition, are therefore not fascists.
It’s a lot easier to define “fascism” or “fascist” as an epithet by using George Orwell’s remark, written in 1944:
The word Fascism has now no meaning except in so far as it signifies ‘something not desirable.’
…to the accuser.