My betta has white spots, not responding to ich meds. Is it fungus?

It doesn't have the appearance of ich. He would have white spots, like grains of salt all over him. I don't see fungal growth either in the images. He does have some fin rot though.
Check the water chemistry. Use a home test kit or submit a water sample for testing. Most pet stores will do this for free or for a small fee. Confirm an absence (0 ppm) of ammonia and nitrites with nitrates at 40 ppm or less. maintain temp between 78 F and 80 F. This is the optimal range for a Betta.
Maintain pristine water quality as well as temperature. Continue with the ParaGuard since it is appropriate for fin rot. Follow label directions. You can also add in a bit of plain aquarium salt (NOT table or Epsom salt) as a general tonic to decrease stress, improve gill function, treat minor infection and aid in recovery. Dissolve no more than 1 teaspoon of salt per gallon of water in a cup of tank water and gently pour it into the tan. Treat with salt for 10-14 days then reassess his condition. Partial water changes can be done to reduce salinity. Use only aged or conditioned water that is temperature matched to prevent stress or shock. You may need to treat the fin rot for longer but don't use salt for more than 2 weeks in a row without a break. Also, if possible, decrease filter flow to reduce the current. Bettas prefer slow moving water. To provide an immune system boost, you can soak pellets in some garlic juice .