That's not what I was referring to. Intelligence is basically a combination of working memory, recall, cognition, and metacognition

The combination of these domains together produce the foundation for the "types" of intelligence, which might be more accurately described as abilities

Humor demonstrates these qualities socially. It's not a direct relationship, more like a demonstration. Like how dancing demonstrates physical ability, humor demonstrates the factors underlying intelligence

(But you could also just be a good or bad dancer)