In a very similar way to
のは,
こと is used in Japanese for nominalization (creating a noun-like phrase). However, unlike
のは, which is a combination of two particles,
こと is a
noun. To use
こと, just add it to the end of a verb in its dictionary form.
こと (or
事（こと） in its kanji form) is a noun that is often translated as 'thing', and in this way, literally means 'the thing that is (A)' when used for nominalization.
近所（きんじょ）の迷惑（めいわく）になることをしてはいけない。
You should not do things that will cause annoyance to your neighbors. (That which is 'causing a problem in the neighborhood')
ファックスをすることが嫌（きら）い。
I dislike things like faxing. (That which is 'faxing')
お金（かね）を使（つか）い過（す）ぎないことが大事（だいじ）です。
It is important to not use too much money. (That which is 'not using too much money')
As we can see from these examples, ない can also be used between the verb and
こと, to form a 'not' statement. There are other
auxiliary verbs that may be used with
こと in this way, but ない is the most common.
Although this lesson discusses
こと pairing with the dictionary form of verbs, it can actually pair with any standard verb form. Standard form just means anything that does not finish with the polite ます.
Unlike もの (another noun used to describe 'things'), こと is a noun that is frequently used to describe things that are 'intrinsic'. This basically means things that are describable, but not necessarily always observable (feelings, conditions, events, etc.).
When a sentence (usually short) finishes with
こと, it quite often has the nuance of being a rule, or command. This
こと is not actually a noun, but a
sentence ending particle.
こと as a particle will almost never be written in the kanji form. However, it does originate from the same word.