When your adult child qualifies as a dependent, you can spend money on them without it being considered a gift for tax purposes. is this correct?

I have found several blogs that say for adult college students that qualify as dependents, what I spend for their housing and food is considered support and not a gift in the eyes of the IRS. The TurboTax AI said the same thing. I want to verify that what I spend for a dependent for school above tuition is considered support generally and not a gift.