Introduction:

Gerunds and infinitives are verbs without a time setting (essentially neutral).
They do not require agreement.

Structure:

Infinitives: to + verb Gerunds: verb + ing.
Be careful of the modal ‘used to’: I am used to going on business trips.

Examples:

I like to eat in a restaurant.
I find to not participate is not a good idea.
I find not to participate is a good idea.
I like going to work.
I hope not seeing the client will help.