From the card's point of view they work as intake, as they're taking the air from within the PC case and blowing it across the heatsink attached to the card.
These days it's also more common for cards to have shrouds, so that the after blowing across the heatsink the air is guided/pushed out of the back of the end of the card (the vented part that normally takes up a second PCI bracket). In that case, from the PC case point of view, they're exhaust.